Measurements have been made of the absorption of ultrasonic waves in liquid sulphur dioxide over the range of frequency from 3 to 45 Mc/s and at temperatures of 0, 25 and 50°C. A pronounced relaxation is found, centred about a frequency of approximately 23 Mc/s; this is associated with the time delay in deactivation of two of the three vibrational modes. The mode which does not participate is that of lowest wave-number which is presumed to be responsible for a relaxation at higher frequencies (of the order of 1500 Mc/s). The results are discussed with reference to dispersion measurements in the gas phase.