The dielectric constant (ɛ′) and dielectric loss (ɛ″) for dilute solutions of sulfolane in carbon tetrachloride solution have been measured at 9.885 GHz at different temperatures viz. 25°C, 30°C, 35°C and 40°C by using standard microwave techniques. Following the single frequency concentration variational method, the dielectric relaxation time (τ) and dipole moment (µ) have been calculated. It is found that dielectric relaxation process can be treated as the rate process, just like the viscous flow. Based on the above studies, monomer structure of sulfolane in carbon tetrachloride has been inferred. Energy parameters (ΔHg, ΔFg, ΔSg) for dielectric relaxation process of sulfolane in carbon tetrachloride at 25°C, 30°C, 35°C and 40°C have been calculated and compared with the corresponding energy parameters (ΔHη, ΔFη, ΔSη) for the viscous flow.