Two approaches for the calculation of an accoustical property of relax
ing media, namely the bulk viscosity, are analysed. One of them is the
thermodynamic relaxation theory and another one is the analysis of th
e statistical expression for the bulk viscosity. In the frame of the s
tatistical method the system of hydrodynamic equations is constructed
for relaxing media. It is shown that the discrepancy between the therm
odynamic and statistical approaches is connected with the influence of
momentum on relaxational processes which is not contained in the ther
modynamic method.