Observations of Uranus by the Voyager infrared spectrometer at 325 cm-1 have been analyzed to obtain the variation with latitude of temperatures near the tropopause. The lowest temperatures occur near 25¿ S latitude, and a weaker minimum occurs near 40¿ N. The locations of the temperature minima and their relative amplitudes agree within measurement error with those reported earlier for temperatures two scale heights lower in altitude (Hanel et al., 1986). However, the meridional variation of the temperatures at the higher altitude is a factor of 3 greater in amplitude. The vertical shears of the zonal winds near the tropopause implied by geostrophy are at least ~40 m s-1 per scale height increasing in the direction of the planetary rotation at low latitudes and up to 15 m s-1 per scale height in the opposite direction at mid-latitudes (30¿--40¿). The derived temperature and zonal wind structure is interpreted in terms of a linear model of a zonally symmetric circulation with frictional and radiative damping in the absence of solar and condensation heating. In this interpretation the zonal winds decay with altitude in the upper troposphere and stratosphere, and at low latitudes the atmosphere is subrotating. For consistency between the observed tropopause temperatures and the mid- and high-latitude zonal winds derived from Voyager images, the linear model requires that the ratio of the frictional damping time to the radiative damping time be ~1--2. ¿ American Geophysical Union 1987