With the rapid advancement of large models, voice assistants are gradually acquiring the ability to engage in open-ended daily conversations with humans. However, current spoken dialogue systems often overlook multi-modal information in audio beyond text, such as speech rate, volume, emphasis, and background sounds. Relying solely on Automatic Speech Recognition (ASR) can lead to the loss of valuable auditory cues, thereby weakening the system’s ability to generate contextually appropriate responses. To address this limitation, we propose \textbf{VoxDialogue}, a comprehensive benchmark for evaluating the ability of spoken dialogue systems to understand multi-modal information beyond text. Specifically, we have identified 12 attributes highly correlated with acoustic information beyond words and have meticulously designed corresponding spoken dialogue test sets for each attribute, encompassing a total of 4.5K multi-turn spoken dialogue samples. Finally, we evaluated several existing spoken dialogue models, analyzing their performance on the 12 attribute subsets of VoxDialogue. Experiments have shown that in spoken dialogue scenarios, many acoustic cues cannot be conveyed through textual information and must be directly interpreted from the audio input. In contrast, while direct spoken dialogue systems excel at processing acoustic signals, they still face limitations in handling complex dialogue tasks due to their restricted context understanding capabilities. All data and code will be open source at \url{https://voxdialogue.github.io/}.