The purpose of this investigation was to determine the crushing or compressive strength of spruce at varying angles of the grain from 0° to 90°. A new formula derived from this investigation approximates the test data very closely. This formula apparently applies as well to the fiber stress at elastic limit in compression as to the ultimate strength in compression. The formula apparently applies to any species as well as to spruce. Additional work should be done on determining the ratio between compression perpendicular to the grain and compression parallel to the grain for the various species used in airplane work.