Abstract
The assumption of the relaxation of the reaction MgSO 4 ←→Mg ++ +SO 4 -- to be the basis of sound absorption in water has not sufficient ground. In this paper, the author derives a formula for relaxation absorption based on the chemical thermodynamics, and the supposition from which the phenomenological theory started is also explained. With the consideration of Debye-Huckel ionic atmosphere theory, the formula obtained is applied to the water solution of MgSO 4 . A critical discussion is given to the existing theories.
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