Polarized neutrons provide a powerful tool for research at today's continuous neutron sources, permitting unique information to be obtained from neutron-scattering experiments and in the area of fundamental neutron physics. The information obtained is indispensable to important areas of current research such as magnetism, spin fluctuations in correlated-electron materials, nanoscience, astrophysics, and cosmology.Unfortunately, the polarized neutron capabilities that already exist at reactor neutron sources, mainly in Europe, cannot be transferred directly to pulsed spallation sources because many of the devices used at reactors to manipulate neutron spins operate only at a single neutron wavelength or with a neutron beam of limited divergence. Both of these restrictions must be overcome for devices to be useful at pulsed spallation sources. This report identifies the significant R&D efforts that will be required to achieve these goals. These efforts must be undertaken now, if they are to be useful early in the lifetime of the spallation neutron source (SNS) or its Japanese counterpart, Japanese proton accelerator research complex (J-PARC).A workshop on the use of polarized neutrons at pulsed neutron sources was held on February 10 -13,