When a ship is inclined to the upright, the shearing stress in the ship's structure cannot be found at once. The shearing force should be resolved into two components parallel to the principal axes of the cross-section. The shearing stress at any point on the cross-section can then be found by taking the algebraic sum of the effects produced by the component shearing forces. One of the components acts on the ship as when she is upright, and the other as when inclined to 90°. The shearing stress at the up rightcondition can be found by the usual method, but, when inclined to 90°, the cross-section of the ship is not symmetrical about the principal axis parallel to the component shearing force, and we are not accustomed to compute the shearing stress on such section. In this paper, the distributions of the shearing stress on some simple cross-sections of vessels when inclined to 90° are found from the approximate theory of thin sections deduced from Saint-Venant's theory of flexure. Observing these results some reasonable assumptions are made for computing the shearing stress on the more complicated cross-section as a ship's section when she is inclined to 90°. Thus the distribution of shearing stress on the cross-section of a ship when inclined is found.The result of the calculation on an ordinary two decked steamer shows that, when the angle of inclination is 30° to 45°, the shearing stresses at the side of deck plating and inner bottom plating are more than 10% greater than those when upright, and, when inclined, though the neutral axis passes through bilge plating, the shearing stress at this part is not much greater than that when upright. It is also observed that, at the centre of deck plating, bottom plating, and inner bottom plating, the shearing stresses are nearly equal to those at the sides, but, as these are only for the angle of inclination near 90°, an actual ship will not be subjected to such stresses. Therefore, roughly speaking, for ordinary merchant ships, the calculations of shearing stresses when inclined are not necessary if they are made for the upright condition. However, the method of calculation suggested in this paper may be helpful when computing the shearing stress in some cases dealing with ships of special type.