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Mesoscopic P-wave attenuation in layered, partially saturated thermo-poroelastic media is analyzed by combining the theories of Biot poroelasticity and Lord–Shulman thermoelasticity (BLS). The attenuation is quantified by estimating the quality factor Q. The mesoscopic attenuation effect, commonly referred to as wave-induced fluid flow (WIFF), is the process that converts fast compressional and shear waves into slow diffusive Biot waves at mesoscopic heterogeneities larger than the pore scale, but much smaller than the dominant wavelengths. This effect was first modeled in White's isothermal theory by quantifying the seismic response of a periodic sequence of planar porous layers that are alternately saturated with gas or water. This work presents a numerical extension of White's theory for the non-isothermal case in this type of sequence. For this purpose, an initial-boundary-value problem (IBVP) for the BLS wave propagation equations is solved using the finite element method, where the particle velocity field is recorded at uniformly distributed receivers. The quality factor is estimated using spectral-ratio and frequency-shift methods. The Q-estimates show that thermal effects influence the attenuation of the P-wave and the velocity dispersion compared to the isothermal case. [ABSTRACT FROM AUTHOR]