In our original simulation model [J. Acoust. Soc. Am. 54, 996 (1973)] we modeled sound absorption in seawater with the coupled system (Mg+2, SO4−2, CO2, H2O) and achieved reasonable fits to the ocean data. The main absorption is due to the Mg+2SO4−2 ion pairing but the low‐frequency (< 10 kHz) excess was attributed to the Mg+2HCO3 ion‐pairing process. The quantitative fit was very dependent on the parameters of the Mg+2SO4−2 process. We have recently redetermined the MgSO4 system with much greater precision. In addition we have examined the sound absorption due to Na+SO4−2 ion‐pairing and the popular boric acid‐borate process. We present a more elaborate simulation of seawater absorption using all of the above data. The simulation provides a more meaningful fit to the actual ocean data. [Work supported by ONR.]

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