A complete analysis of acoustic absorption by a spherical gas bubble is developed by the application of the classical Rayleigh method. The absorption considered is that due to the viscosity and heat conduction of the gas bubble. Specific results are presented for the S-wave scatter and absorption for the case of an air bubble in water, and the absorption effects of viscosity and heat conduction alone are calculated explicitly. The results found here are of similar magnitude to those found by Pfriem and Spitzer who used an approximate procedure
