The earlier report that the frequency dependence of ultrasonic absorption of mammalian testis mimicked a single relaxation process is explained as an effect of ultrasonic beam width upon the transient thermoelectric technique. More detailed measurements show that the frequency dependence of the ultrasonic absorption in testis is much the same as the attenuation in other soft tissues, viz., α proportional tof1.1. The earlier finding that testis exhibits an ultrasonic absorption coeffieient significantly lower than reported for other tissues is confirmed.