Previous investigators have used various forms to evaluate the effect of acceleration on the human body. Volunteers, anthropometric dummies, and human cadavers have all been used in an effort to evaluate and determine tolerance limits for the human body with respect to acceleration. Weis (1963) and Clarke (1963) have used human volunteers as well as black bears in an effort to establish tolerance limits, while Patrick (1961) and Patrick et al (1960) have utilized human cadavers. This study was instituted in order to compare the strain response in a living animal with that in a dead animal which had bene embalmed, in order that the cadaver results previously obtained might be more fully understood. Live anesthetized dogs were subjected to constant acceleration with variable accelerometers mounted on the thoracic vertebrae. Following completion of the tests, the animals were embalmed and tested again using the same parameters in order to obtain the correlations. All tests were performed in the vertical laboratory at Wayne State University at a constant level of acceleration of 18 G, with jerk values ranging from 250 to 3,000 G per second.