The acoustic absorption characteristics of informally dressed college students in typical classroom seating are shown to differ substantially from data for formally dressed audiences in upholstered seating. Absorption data, expressed as sabins per person or absorption coefficient per square foot, shows that there is considerable variation between the data at 250 and 500 Hz for seated students versus audiences or congregations. Since seating area per occupant is similar in all three situations, it is theorized that this difference is due to the difference in clothing in the classroom situation, but this would require replication with more formal clothing to prove or disprove. An acoustical simulator of people is described and recommended as an inexpensive and easily fabricated device. It is made from readily available materials which can be used to approximate the effects of occupancy in similar situations. (RK)