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A method is presented for calculating the skin effect resistance ratio of a tube, which is a form of conductor to be recommended for high-frequency work. A formula is also developed by means of which the asymptote to the curve of the ratio R??/R may be drawn, and thus the magnitude of the skin effect at extremely high frequencies may be obtained. The values of the ratio R??/R for tubes of various thicknesses, are plotted in a set of curves (Fig. 3) which may be used for the solution of practical problems. A similar method is described for the calculation of skin effect in a thin strap. Although the calculations cannot be carried out for as high frequencies as the calculation for tube, it indicates a method of coordinating the test results for straps, which have been published. A set of empirical curves for straps is given in Fig. 7, from which approximate values of R??/R for any case may be read.