1. Have a table of data with the before and after conditions and the number of participants (No.)
2. Look at each row of the table and if the second condition is a higher score then put a + if it is lower put a –
3. Any scores that are the same discount that participant from the analysis
4. Add up the number of + and –
5. Take the least frequent sign and call this the S value (this is called the calculated / observed value)