Spin resolved resonant photoemission from paramagnetic Gd(0001)/W(110) was performed in the 4d --> 4f excitation region using circularly polarized radiation from the new helical undulator UE 56/1 at BESSY II. The general spectral behaviour of the electron spin polarization, including changes of its sign, revealed in the Gd F-7 photoemission peak coincides with the MCD (magnetic circular dichroism) asymmetry from ferromagnetic Gd. This similarity is substantially due to the spin-orbit interaction, which identically determines the (primary) excitation in both processes. (C) 2001 Elsevier Science B.V. All rights reserved.