We measure differential attenuation between sS-S and sScS-ScS phase pa
irs to characterize the variation of attenuation with depth in the upp
er mantle of five inactive back arc basins: the Kuril Basin, Sea of Ja
pan, Banda Sea, the Celebes and Sulu Seas, and the Shikoku Basin. A sp
ectral ratio technique is used to measure the differential attenuation
operator of the transversely polarized waveforms over a frequency ban
d of 10 to 83 mHz. Two algorithms are employed to compute the vertical
ly averaged attenuation structure: a spectral stacking procedure and a
least squares inversion. In the spectral stacking method, the individ
ual spectra are corrected for the elastic structure at the sS or sScS
bounce point, and the differential attenuation operator is computed by
spectral division. The attenuation operators are then normalized and
stacked by source depth to obtain more stable spectra, and an average
deltat for sources within a restricted depth range is obtained from t
he slope of the log-amplitude spectrum. A model for the depth dependen
t Q structure is then calculated from the deltat measurements assumin
g Q is frequency independent. Alternatively, deltat measurements for
individual phase pairs are made using a similar technique and analyzed
by ray tracing and a least squares inversion to obtain the Q-1 estima
tes. The Q results obtained from the stacking and inversion methods ar
e generally in good agreement. The Q structures for the various back a
rc regions are similar to each other within the uncertainties of the d
erived Q models. In addition to computing Q models for each individual
region, we partitioned the data into three tectonic provinces based u
pon bounce point locations. The resulting average radial Q(beta) struc
ture for an inactive basin shows a Q of 54 in the uppermost mantle, 11
5 at intermediate depths, and 173 in the transition zone; we also find
a low Q zone of 36 beneath active island arcs. The Q values for inact
ive back arc basins are lower than the global averages derived from no
rmal modes but are generally consistent with previous body and surface
wave studies of other young oceanic regions. The most striking featur
e of this study is the observation of very strong attenuation concentr
ated at shallow depths (<160 km) in the upper mantle beneath these bas
ins.