1. It is shown that the absorption in liquid dielectrics is a function of potential gradient (field intensity) as well as frequency and that for values of potential gradient above, at least 70 volts per millimeter, the rate of rise of temperature-frequency curve increases rapidly with frequency. 2. The presence of ions in measurable quantity considerably changes the absorption characteristics and apparently causes the values to remain constant, whereas the values for water drop about 40 per cent, during exposure. The absorption also changes rapidly with the concentration of the electrolyte. 3. Very high absorption values are found for an emulsion of cotton-seed oil in 1 per cent sodium oleate. It is shown that the absorption is due to the colloidal structure (with the possibility that the energy is dissipated at the phase boundaries).
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