Abstract. We calculate the spin dependent structure functions g 1 (x) and g 2 (x) of the proton and neutron. Our calculation uses the meson cloud model of nucleon structure and includes the effects of kinematic terms which mix transverse and longitudinal spin components. We find small corrections to the nucleon structure functions, however these are significant for the neutron.The spin dependent structure functions of the nucleon are the subject of much theoretical and experimental interest. As deep inelastic (and other) experiments become more precise it is hoped that it may be possible to make an unequivocal measurement of a higher twist component in the structure function g 2 of the nucleon. This would give new information on the gluon field inside the nucleon, and its relationship with the quark fields.In order to make such an unequivocal identification it is necessary to understand the relationship between the structure functions g 1 and g 2 . In particular there are leading twist contributions to g 2 which arise from scattering from the components of the meson cloud of the physical nucleon. These contributions are of the order of 10% of the structure function, and need to be taken into account when calculating the twist-2 part of g 2 .The Meson Cloud Model (MCM) arises from the crucial observation [1] that the contribution of scattering from the pion cloud of the nucleon scales in the Bjorken limit. This implies that the parton distributions of the nucleon are modified via a convolution between the parton distribution of the meson and the momentum distribution of the meson in the proton, viz.As well as pions, the MCM takes into account scattering from the other baryon plus meson components in the Fock expansion of the wavefunction i.e.The other ingredients of the model are the interaction Lagrangians L int describing the N → BM vertices and the form factors for these vertices. The small probability of finding