“…As indicated in [6] on the basis of Mossbauer experiments, the temperature range in which spin reorientation comes into play is 150 K < T < 200 K. At the same time, X-ray diffraction mesurements of magnetoelastic lattice distortions [2] yield again two critical temperatures, T,, = (160 f 5) K and T,, = (200 Thus the conclusion drawn in [5] is at variance with the data obtained in [2,3,61. In this context, the present paper aims to investigate again the v,(T) and v,(T) relations as well as the temperature dependences of the absorption coefficients of longitudinal a, and transverse a, ultrasonic waves (USWs) for the SmFe, compound, with a view to ascertain in detail the influence of spin reorientation in SmFe, on the acoustic properties of this material.…”