Temperature dependence of ultrasonic attenuation and allied parameters are investigated for manganese oxide in the temperature range 300-500 K. These calculations are made for longitudinal and shear waves along the , and crystallographic directions of propagation. If the values of second order elastic constants and density at a particular temperature are known for any substance, one may obtain ultrasonic velocities for longitudinal and shear waves which give an important information about its internal structure, inherent and anharmonic properties. The non-linearity coupling parameters and thermal relaxation time have also obtained for this crystal. In the present investigation, it has been found that phonon-phonon interaction is the dominant cause for ultrasonic attenuation. This study will be useful in characterisation of the material and it will give a clear picture of the behaviour of ultrasonic attenuation in MnO.