Dielectric relaxation times of binary mixtures of dimethylsulphoxide (DMSO) and acetone (Ac) in carbon tetrachloride (CCl4) solution have been calculated from microwave absorption studies at 9.174 GHz following Gopalakrishana's single frequency concentration variational method at different temperatures (25, 30, 35 and 40-degrees-C). Energy parameters (DELTA-H(epsilon), DELTA-F(epsilon), DELTA-S(epsilon)) for the dielectric relaxation process of DMSO + Ac mixture containing 50 ml % of DMSO have been calculated at 25, 30, 35 and 40-degrees-C. Comparison has been made with the corresponding energy parameters for the viscous flow. It is found that dielectric relaxation process like the viscous flow process can be treated as a rate process. Based on the above studies solute-solvent type of molecular association has been proposed.