This paper deals with the influence of gas law on ultrasonic behaviour of porous media when the saturating fluid is high pressured. Previous works have demonstrated that ultrasonic transmission through a porous sample with variations of the static pressure (up to 18 bars) of the saturating fluid allows the characterization of high damping materials. In these studies, the perfect gas law was used to link static pressure and density, which is disputable for high pressures. This paper compares the effects of real and perfect gas laws on modeled transmission coefficient for porous foams at these pressures. Direct simulations and a mechanical parameters estimation from minimization show that results are very similar in both cases. The real gas law is thus not necessary to describe the acoustic behaviour of porous media at low ultrasonic frequencies (100 kHz) up to 20 bars.