The study of ultrasonic attenuation by a non-destructive method has an important role in characterizing the mechanical behaviour of different types of materials. The values of sound absorption coefficient (attenuation) of sintered magnesium aluminosilicate glass powder at different frequencies have been measured by the pulse echo method and the data were fitted considering Rayleigh region scattering. Because the sample consists of two phases, one glass and the other ceramic (cordierite), the value of the scattering coefficient can be calculated from the theory by considering a two-phase medium and this value can be compared with that from the Rayleigh region scattering part. The two values of the scattering coefficient are in fair agreement.