Propagation of an ultrasonic wave through an absorbing liquid contained in a tube gives rise to a gradient of pressure along the axis which is determined by observing the velocity of flow of the liquid through a side tube connected in parallel with the main tube. The intensity of the ultrasonic wave is found by recording the voltage applied to the exciting transducer, the parameters of which are measured in the vicinity of resonance. Obstruction of the sound field by the intensity measurement is thus avoided. The observations are used to evaluate the absorption coefficients of liquids over the range 130 kc/s to 1560 kc/s. The limits and accuracy of the technique are discussed and a new theoretical approach enables the pressure gradient to be derived from second-order acoustic variables without recourse to the concept of radiation pressure.