[1] Flutes are elongated sediment ridges formed at the base of glaciers and ice sheets. In this paper, we show that flutes can be the product of a corkscrew-like spiral flow in basal ice that removes sediment from troughs between flutes and deposits it at their crests, as first suggested by Shaw and Freschauf. In order to generate the type of basal ice flow required for this mechanism, the viscous rheology of ice must allow for the generation of deviatoric normal stresses transverse to the main flow direction. This type of behavior, which is commonly observed in real nonlinearly viscous and viscoelastic fluids, can be described by a Reiner-Rivlin rheology. Here, we develop a mathematical model that describes the role of these transverse stresses in generating spiral flows in basal ice and investigate how these flows lead to the amplification of initially small basal topography and the eventual formation of assemblies of evenly spaced subglacial flutes.