Abstract: A method for determining the state of a reducing agent in a reducing agent tank. The reducing agent is used for exhaust gas after-treatment of exhaust gas generated by an internal combustion engine. To inform the control unit of an internal combustion engine regarding the quality of the reducing agent in the reducing agent tank the method includes determining and recording the filling and extracting volumes of the reducing agent from the reducing agent tank by a fill level sensor, determining and recording the temperature of the reducing agent in the reducing agent tank by at least one temperature sensor over the entire service life of the exhaust gas after-treatment unit, determining and recording the distribution velocity of ultrasonic waves in the reducing agent by an ultrasonic transmitter and ultrasonic receiver, determining the state of a reducing agent from the parameters.