The similar origin of the sound absorption due to thermal relaxation p
rocesses in ultrasonic experiments and the frequency-dependent complex
heat capacity measured by temperature-modulated calorimetric (TMC) ex
periments is reviewed. Furthermore, the similarities and limitations o
f the two experimental methods for investigations of the glass relaxat
ion and the relaxation of composition fluctuations near a second-order
critical point are discussed. The theories for the ultrasonic attenua
tion near a second-order phase transition, which include the descripti
on of the complex frequency-dependent heat capacity, are referred to a
nd illustrated with some examples. It has been shown that, for those r
elaxation processes the ultrasonic spectroscopy can be considered as a
high-frequency extension of the TMC. (C) 1997 Elsevier Science B.V.