A detailed investigation into the phenomena of induction of air using a novel arrangement of the ultrasonic horn (tip is located just above the liquid surface) has been made with the quantification of the extent of induction in terms of the air entrainment rate and the gas-liquid mass transfer coefficient for the transfer of air into the system. The measurement of air entrainment rate was found to be quite difficult and hence focus was kept on the quantification in terms of the gas-liquid mass transfer coefficient. The effect of ultrasonic power dissipation and type of the liquid medium (water, sodium chloride and sodium laruyl sulphate [surfactant] solution) on the mass transfer coefficient has been studied and correlations have been developed for the prediction of the same. Comparison with the mechanically agitated surface aerators has enabled us to understand the controlling mechanism in the induction and subsequent distribution of the air i.e. turbulence or convective motion. The present work should open an entirely new field of research in the area of design of sonochemical gas-liquid reactors operating possibly as a combination of gas-inducing reactors and cavitational reactors.