The internal distribution of spectral radiation absorption in a semitransparent spherical particle irradiated uniformly and isotropically is determined by the ray tracing method, and the detailed computation formulae for the internal spectral radiation absorption are deduced. The computed results show that the peak of internal volumetric spectral radiation absorption may locate at the interior shell of the particle. The dimensionless volumetric spectral radiation absorption is higher near the center for weakly absorbing or small spheres, but the dimensionless volumetric spectral radiation absorption is higher near the surface for strongly absorbing or large spheres. The corresponding physical interpretations of the internal spectral absorption distribution are given.