Q for S waves has been estimated by amplitude correlation of S and SS waves. The Q corresponding to the average Q-1 value is 131¿8. There is an indication that the Q values increase with distance, from about l00 at 30¿ to about 250 at 70¿ (correlation coefficient .56). The value of 250 at 70¿ is compatible with the value of 156 found by Jordan and Sipkin (1977) for ScS in the western Pacific Ocean.