For polar polymers undergoing orientation polarization it is possible to calcula te diel ectric losses from dielectric constant data by use of a single approximation already familiar from its application to m echanical properties, if t h is approximation is applied to t he real part of t he dielectric constant only and if data over a suffi ciently wide freq uency range are available. Data obtained at frequen cies from 102 to 108 cycles per second for Butvar and for a copol ymer of styrene and methyl methacrylate are a nalyzed and it is fou nd that obse rved and calculated values of t he dielectric losses agree wi thi n 10 per cent or better .Equations r elating the real and the imaginary parts of the dielectric constant have been given , but are not in general use b ecause the equations involved are cumbersome [1 , 2, 3).1 ",;Yorker s mter ested in the mechanical behavior of high polymers h ave shown ho v the real and th e imaginary part of th e modulus of rigidity are r elated through a distribu tion function [4] and how this function can b e obtained by anapproximation m ethod from the r eal par t of th e modulu [5,6] and from both r eal and imaginary parts [7]. I t will be shown how the dielectric loss can b e calculated from dielectric con tant data by an analogous approximation m ethod.The D ebye equations [8], generaliz ed fo r a distribution of capacitance elem en ts wi th r esistance elements in parallel [9], each with its characteristic relaxation time, ma thematically equivalen t to a m echanical retardation time, are where e', e" are the r eal and th e imaginary part of the dielectric constant, withe angular frequen cy, r is the relaxation t ime and y (r) i the distribution of relaxation times. For mathematical convenience, we define y (r) dr = Y(ln r )d In r. The cut-off approximation [5,6,7] assuming the integrands in (la), (lb) to vanish for (tJr> 1 and to reduce to their numerators by difl"crentiaLion of (2a) wi th respect Lo the upper limi t and carry out this operation graphically. The exact eq (1 b ) is th en used to obtain e"2 by a graphical in tegration for each valu e of w. The integration i done o-raphically, beca use even th e most widely applicabl e equations that have been suggested for y (r) on semi empirical grounds [2,10] and that migh t have been expected to r epresent th e results cited do no t fi t th e data over th e en tire frequency range and because, if th e curve for Y(ln T) is approximated in sections by simple analytical expressions, in tegration often b ecom es impossible. Data are presented over a wide frequency rano·e, including ei ther side of the absorption maximum, for Butvar (polyvinylbutyral) [11], a m aterial which, for an unplastieiz ed polymer, has a fairly sh arp dispersion and for SM-2, a copolymer with a broad dispersion made from 49-mole-percent styr ene and 51-mole-percent m ethyl methacrylate ; bo th polymers h aving n egligible d-c conductivi ty (tables 1 and 2).In each case th e calculated valu es of e", which can be obtained for points at least one dec...