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 Mn54at energy 840 keV. The experimental values are in good arrangement and validate the absorption law.