The common interpretation of observed shifts and asymmetries of spectr
al lines emerging from sunspot penumbrae (Evershed effect) is a homoge
neous material flow such that the flow velocity increases with depth.
This interpretation is found to be inconvincing in view of theoretical
arguments which predict a decreasing flow speed. As an alternative it
is suggested that the fraction of the penumbral volume which contains
the streaming gas increases with depth. The spectroscopic signature o
f such a penumbral structure is investigated by calculating synthetic
line profiles. Provided that the postulated spatial inhomogeneity cann
ot be resolved with present day telescopes, it is shown that the calcu
lated line shifts and asymmetries are consistent with observations eve
n if the absolute value of the velocity decreases with depth.