We have reexamined the structure of the lunar mantle by using data on the decay of shear wave amplitude with distance and the relative arrival times of P and S waves. The new analysis confirms our previous lunar model based primarily upon travel times and more closely defines certain properties of the lunar mantle. A negative shear wave velocity gradient of 0.0013 (km, shear wave Q of 4000, and Poisson's ratio of 0.250¿0.025 are found for the upper mantle, which lies between the depths of 60 and 300 km. A rapid decrease of shear wave velocity with increasing depth is observed starting at around a 300-km depth, associated with a lower Q for shear waves. Poisson's ratio in the lower part of the middle mantle, which extends to a depth of about 1000 km, is estimated to be 0.36¿0.02.