The absorption coefficient for longitudinal ultrasonic waves in solutions of polystyrene and polymethylmethacrylate in a number of organic solvents is measured in the frequency range from 0. 15 to 1000 MHz. It is shown that the frequency dependence of the additional absorption DELTA alpha /f**2 has a complex form and depends strongly on the thermodynamic quality of the solvent. It is found that the spectrum of relaxation times becomes progressively narrower in the sequence of solvents methylethylketone-dioxane-toluene-n-xylene. It is hypothesized that the main factor contributing to the ultrasonic absorption at high frequencies is the bulk viscosity associated with rotational isomeric processes; a segmental friction mechanism begins to be operative at low frequencies.