Ultrasonic absorption studies over the frequency range 0.6-210 MHz were conducted in aqueous solutions of the following modified P-cyclodextrins (P-CD): 2,6-0-dimethyl-P-CD (DMPCD), 2,3,6-0-trimethyl-P-CD (TMPCD), and hydroxypropyl-P-CD (HPPCD). Anomalous ultrasonic absorption found in the three systems was attributed to three relaxations in the DMPCD and HPPCD systems and two in the TMPCD system. These relaxations were assigned to hydrogen bond "wig-wagging", to CD cavity water exchange, and to bond rotation within the CD units. The 1:l DMPCD/decyltrimethylammonium bromide system was also investigated ultrasonically in solution.Key words: ultrasonic absorption, modified P-cyclodextrins, surfactant inclusion, relaxation frequency.