  The distribution of acoustic power over sunspots shows an enhanced absorption
near the umbra--penumbra boundary. Earlier studies revealed that the region of
enhanced absorption coincides with the region of strongest transverse potential
field. The aim of this paper is to (i) utilize the high-resolution vector
magnetograms derived using Hinode SOT/SP observations and study the
relationship between the vector magnetic field and power absorption and (ii)
study the variation of power absorption in sunspot penumbrae due to the
presence of spine-like radial structures. It is found that (i) both potential
and observed transverse fields peak at a similar radial distance from the
center of the sunspot, and (ii) the magnitude of the transverse field, derived
from Hinode observations, is much larger than the potential transverse field
derived from SOHO/MDI longitudinal field observations. In the penumbra, the
radial structures called spines (intra-spines) have stronger (weaker) field
strength and are more vertical (horizontal). The absorption of acoustic power
in the spine and intra-spine shows different behaviour with the absorption
being larger in the spine as compared to the intra-spine.
