The absorption-induced acoustic-axis splitting in a viscoelastic crystal with an arbitrary anisotropy is considered. It is shown that after "switching on" absorption, the linear vector polarization field in the vicinity of the initial degeneracy point having an orientation singularity with the Poincaré index n = ±1/2, transforms to a planar distribution of ellipses with two singularities n = ±1/4 corresponding to new axes. The local geometry of the slowness surface of elastic waves is studied in the vicinity of new degeneracy points and a self-intersection line connecting them. The absorption-induced transformation of the classical picture of conical refraction is studied. The ellipticity of waves at the edge of the self-intersection wedge in a narrow interval of propagation directions drastically changes from circular at the wedge ends to linear in the middle of the wedge. For the wave normal directed to an arbitrary point of this wedge, during movement of the displacement vector over the corresponding polarization ellipse, the wave ray velocity s runs over the same cone describing refraction in a crystal without absorption. In this case, the end of the vector moves along a universal ellipse whose plane is orthogonal to the acoustic axis for zero absorption. The areal velocity of this movement differs from the angular velocity of the displacement vector on the polarization ellipse only by a constant factor, being delayed by π/2 in phase. When the wave normal is localized at the edge of the wedge in its central region, the movement of vector s along the universal ellipse becomes drastically nonuniform and the refraction transforms from conical to wedge-like.
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