Abstract: The presented study involves the problem of acoustic energy absorbed by aerosols. The aim of this paper is to present results of the valuation of ultrasound energy absorption general coefficient in the dispersions (aerosols). Aerosol particle is an obstacle for acoustic wave propagating and to surmount of which some energy of the medium vibrating is lost. Aerosol particle results in both acoustic energy scattering and its absorption. Besides, there are heat losses connected with periodic variation of the medium temperature. In this connection propagation of acoustic wave in the aerosol is related to decrease in wave intensity to more extent than in propagating a wave in a pure gaseous medium.