Investigators have studied the absorption of sound energy in toluene from 30 kc to 200 Mc in an effort to determine the causes of the excess absorption. The results to date have raised many puzzling questions. For example, Verma and Yeager (private communication) have reported a resonance peak at 50 kc, the existence of which is quite difficult to explain. R. T. Beyer reports a relaxation peak at 150 kc, the mechanism of which is not clear. We have made ultrasonic absorption measurements in toluene using the reverberation method and the pulse method over a frequency range from 150 kc (overlapping Beyer's [J. Acoust. Soc. Am.27, 1 (1955)] frequencies) to 55 Mc and a temperature range from 6° to 44°C. The high‐frequency attenuation is studied as a function of temperature, and it is found that the temperature dependence is different from that reported by G. S. Verma [J. Chem. Phys.18, 1352 (1950)]. The results in the kilocycle region show that the absorption per wavelength has a resonance type peak at approximately 210 kc independent of temperature with a magnitude that increases with increase in temperature. TheQof this loss mechanism is about the same as theQof the resonance type loss reported by Verma and Yeager in the 50‐kc region. The position and magnitude of the peak at 210 kc is unaffected by the introduction of ethyl alcohol as an impurity up to concentrations of 10% by volume.