The travel times of S waves from 20 earthquakes to stations in North America in the distance range 28° to 82° have been studied. The deviations from J-B times were analyzed into station, source and distance components using the least-squares time-term approach of Cleary and Hales. Station anomalies had a range of about eight seconds, as compared to three seconds for the P anomalies, and are believed to be caused largely by variations in the upper mantle velocity distribution. S residuals, like the P residuals, were generally positive in the western United States, and negative in the central and eastern United States. P and S residuals at the same station correlated with a coefficient of 0.75, the slope of the regression of S anomaly on P anomaly being 3.72. Corrections to J-B times for S were of the order of the standard errors of the determinations. Within the distance range of 28° to 82° large changes of the S travel times, such as were required by the lower mantle velocities proposed by MacDonald and Ness (1961), are not permitted by the present data. The analysis was checked by carrying out a univariate analysis of variance of the same data.