The absorption of sound in homogeneous dilute emulsions due to the viscosity of the components of the medium is theoretically investigated. Deformation (capillary) oscillations of the emulsion droplets are taken into account. The viscous wavelength is assumed to be small compared to the droplet size, and the latter is assumed to be small compared to the wavelength of sound. Resonance phenomena related to capillary oscillations are considered. The resonance contribution to the attenuation coefficient of a plane sound wave propagating in the emulsion is analyzed.