Seismic wave attenuation has been a subject of interest during the last 40 years because it may be of use in interpreting seismic data. From this attenuation parameter, more detailed information about the lithology of the subsurface may be deduced if we understand the absorption mechanisms by which dissipation of seismic energy is governed. We are, therefore, studying in the laboratory the effects of different parameters such as porosity, permeability, pore fluid, and saturation state on the absorption of seismic waves in porous rocks over a wide spectrum ranging from seismic to ultrasonic frequencies (Burkhardt et al., 1986).