The external magnetic field in transformer oil-based magnetic fluids leads to the aggregation of magnetic nanoparticles and formation of clusters. These aggregations are the result of the interaction between the external magnetic field and the magnetic moments of the nanoparticles occurs. However, the temperature of magnetic fluids has also very important influence on the structural changes because the mechanism of thermal motion acts against the cluster creation. The acoustic spectroscopy was used to study the anisotropy of transformer oil-based magnetic fluids upon the effect of an external magnetic field and temperature. In present the anisotropy of the magnetic fluids can be described by two theories. Taketomi theory assumes the existence of spherical clusters. These clusters form long chains, aligned in a magnetic field direction. Shliomis in his theory supposed that only nanoparticles formed chains. A comparison of the experimental results with the predictions of the Taketomi theory allowed a determination of the cluster radius and the number density of the colloidal particles. The proportions of the acoustic wave energy used for excitation of the translational and rotational motion were determined.