  We investigate p-mode absorption in a sunspot using SOHO/MDI high-resolution
Doppler images. The Doppler power computed from a three and a half hour data
set is used for studying the absorption in a sunspot. The result shows an
enhancement in absorption near the umbral-penumbral boundary of the sunspot. We
attempt to relate the observed absorption with the magnetic field structure of
the sunspot. The transverse component of the potential field is computed using
the observed SOHO/MDI line-of-sight magnetograms. A comparison of the power map
and the computed potential field shows enhanced absorption near the
umbral-penumbral boundary where the computed transverse field strength is
higher.
