Milk contains considerable amounts of constituents. For healthy nation, we need quality of food & milk. But some antisocial elements have been adding some adulterants like water, urea, lactose powder etc. in milk sample. The linear and mass attenuation coefficient plays an important role in agricultural dairy,food technology, science & technology, medicines and forensics etc. In the present work, we measured the linear and mass attenuation coefficient of adulterate milk sample with urea by using gamma source Ba-133 at energy 360 keV. The experimental values are in good arrangement and then validate absorption the law.