The sound absorption coefficient, α, of expanded liquid mercury has been measured by means of the ultrasonic pulse-echo method at 20, 32 and 44 MHz in the temperature and pressure range up to 1600 °C and 210 MPa. Besides the critical attenuation, we have observed the secondary maximum in the density dependence of α/f2 around 9 g cm−3, where the metal–nonmetal (M–NM) transition occurs. When the frequency increases, the secondary maximum of α/f2 tends to be smaller, which suggests that some kind of relaxation process takes place in the M–NM transition range of liquid mercury. We have separated the observed sound attenuation into the critical attenuation and the anomalous attenuation in the M–NM transition region utilizing the difference of the frequency dependence between the two components. Assuming a Debye-type relaxation model for the relaxation process due to the M–NM transition, we have estimated the relaxation time, τ, and the relative strength of the relaxation, βr/β0 ≡ (β0 − β∞)/β0, where β0 and β∞ are the adiabatic compressibility in the low-frequency and the high-frequency limit, respectively. The resultant τ is about 2 ns and almost independent of density. On the other hand, βr/β0 depends on density and has a broad maximum (∼4%) around 8.5 g cm−3.