Using the pulse method in the range of 2 to 26Mc's the ultrasonic absorption, velocity and the adiabatic compressibility have been studied in eleven aqueous acetate solutions up to a concentration of 1 mole/litre. The substances studied are the acetates of lithium, sodium, potassium, ammonium, magnesium, calcium, strontium, barium, zinc, cadmium and lead. Absorption in mercuric acetate has been studied only at 2 and 6 Mc/s. Two regions of relaxation are noticed, one below 10 Mc/s and the other between 10 and 26 Mc/s. The first relaxation is ascribed to the dissociation reaction of the salt and the second one to the monomerdimer reaction of the acetic acid formed by the hydrolysis of the salt in water
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