In its simple form, the relaxation time of the Néel relaxation process of the magnetic moment of single-domain particles is given by τ N = τ 0N exp(σ), σ being the ratio of the anisotropy energy to thermal energy. The pre-factor, τ 0N , is normally given a value of 10 -9 s, but values ranging from 10 -8 to 10 -12 s have been reported in literature. Here, by means of the field and frequency dependence of the complex magnetic susceptibility,
χ(ω,H)= χ'(ω,H)-i χ''(ω,H), of a magnetic fluid sample, in the MHz -GHz range, in conjunction with the determination of the sample decay function, b(t), the pre-factor τ 0N is determined. b(t) is readily obtained through the inverse Fourier transformation relationship which exists between b(t) and χ'' (ω).