The low‐frequency boric acid relaxation mechanism in seawater has been identified as an acid‐base exchange between the B(OH)3/B(OH)4 and HCO3/CO2−3 equilibria. Ion pairing with Ca2+ is also involved and a coupled‐system model is proposed. Supporting experimental data for the CO2 exchange mechanism are presented. Similar exchanges with ammonia and silicic acid are also investigated.

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