The phonon Hall effect has been observed in the paramagnetic insulator, Tb3Gd5O12. A magnetic field applied perpendicularly to a heat current induces a temperature gradient that is perpendicular to both the field and the current. We show that this effect is due to resonant skew scattering of phonons from the crystal field states of superstoichiometric Tb 3+ ions. This scattering originates from the coupling between the quadrupole moment of Tb 3+ ions and the lattice strain. The estimated magnitude of the effect is consistent with experimental observations at T ∼ 5 K, and can be significantly enhanced by increasing temperature.PACS numbers: 72.20.Pa, 72.15.Gd When a linear magnetic field is applied perpendicularly to a heat current in a sample of terbium gallium garnet (TGG), Tb 3 Ga 5 O 12 , a transverse temperature gradient is induced in the third perpendicular direction 1,2 . This is the "phonon Hall effect (PHE)". The effect was observed in this insulator at low temperature (T ∼ 5 K), a situation in which there are no mobile charges such as electrons or holes 3 . The Neel temperature of TGG is 0.24 K 4 , so it is a paramagnet at T ∼ 5 K. Hence magnons do not contribute to the heat current and one does not expect a contribution from the magnon Hall effect 5-8 . Phonons are not charged and hence cannot be affected by the Lorentz force which gives rise to the usual classical Hall effect. Therefore the mechanism for the PHE must be related to the spin-orbit interaction. However, the spin-orbit interaction for phonons is not at all obvious, unlike in the anomalous Hall effect and spin Hall effect for electrons [9][10][11] . Thus, an understanding of the origin of the observed PHE is a fundamental problem.So far, there have been a few theoretical attempts to explain the PHE 12-15 . Refs. 12 and 13 assumed a Ramantype interaction between the spin of stoichiometric Tb 3+ ions and the phonon. This interaction results in "elliptically polarized" phonons. According to 12,13, the "elliptic polarization", in combination with scattering from impurities, leads to the PHE. In this scenario the type of impurity is unimportant and hence phonon -impurity scattering is considered in the leading Born approximation. This is an intrinsic-extrinsic scenario, i.e., the "elliptic polarization" is an intrinsic effect and the scattering from impurities is an extrinsic effect. The major problem with this scenario was realized in Ref. 14 -in spite of the "elliptic polarization" the Born approximation does not result in the PHE. Ref. 14 attempted to go beyond the leading Born approximation in impurity scattering. However, the problem has not been resolved yet. An intrinsic mechanism for the PHE, based on the Berry curvature of phonon bands, was suggested in Ref. 15. This is similar to the Berry curvature mechanism in the Hall effect for light 16 . The Berry curvature mechanism is certainly valid for materials with specially structured phonon bands, however, it is hard to see how the mechanism can be realized in TGG which has the simple...