In our original simulation model [J. Acoust. Soc. Am.54, 996 (1973)] we modeled sound absorption in seawater with the coupled system(Mg+2, SO4−2, CO2, H2O)and achieved reasonable fits to the ocean data. The main absorption is due to theMg+2SO4−2ion pairing but the low‐frequency (<10 kHz) excess was attributed to theMg+2‐HCO3−ion‐pairing process. The quantitative fit was very dependent on the parameters of theMg+2‐SO4−2process. We have recently redetermined theMgSO4system with much greater precision. In addition we have examined the sound absorption due toNa+‐SO4−2ion‐pairing and the popular boric acid‐borate process. We present a more elaborate simulation of seawater absorption using all of the above data. The simulation provides a more meaningful fit to the actual ocean data. [Work supported by ONR.]