Abstract: It is known that sound field produces longitudinal oscillation motion of medium. If there are floating particles in a medium those particles oscillate together with liquid. In this paper we consider dynamics of floating particles, which have rotational oscillations in acoustic field. This novel phenomena produces additional sound attenuation due to viscous damping. In the present paper this effect is analytically described. The expression for sound attenuation in suspensions of such particles and estimations of the value of the effect are obtained, and possible applications are discussed.