In this study we present the three‐dimensional Qp structure of the Mount Etna volcano (Italy), obtained by using local earthquake data. The attenuation along ray paths (t*), computed from the high‐frequency decay of velocity spectra, is used to reconstruct the deep structure of the volcano down to 15 km depth. The tomographic images reveal two broad low‐Qp anomalies at 0 and 3 km depth, located to the south and southwest of the summit area and extending at depth to the west of a central high‐Qp anomaly located between 6 and 15 km depth. The joint analysis of P wave attenuation and velocity allows us to better constrain the physics of the plumbing system. The shallow low‐Qp anomalies are associated with high‐Vp anomalies beneath the top of the volcano and normal low Vp toward its western borders. We interpret the regions of low Qp and normal‐low Vp as shallow volumes where magmatic fluids are stored. Conversely, the low‐Qp, high‐Vp region may indicate intensely fractured rock volumes filled by fluids surrounding the magma branches. At depth, the low‐Qp anomaly defines the path of the magma ascent to the west of an extremely high‐Qp, high‐Vp volume located beneath the southeastern side of the summit area. The high‐Qp, high‐Vp body is interpreted to be the compact, solidified, high‐density intrusive body formed by nonerupted material during past volcano activity.