Data on the absorption of upholstered theater chairs as measured during the construction of a 496‐seat auditorium and a 738‐seat auditorium are presented. These data obtained on the seats after placement in each auditorium indicate a much lower absorption per seat over the entire audio‐frequency band than has previously been reported. Before the seats were installed in the 496‐seat auditorium, 1080 ft2of Axminster carpet were laid on the floor of this room, and the absorption characteristics of this full scale sample were determined. These data are also reported in this paper.