The Purpose of this note is to present a table of the receptances of simple epicyclic gears and to show how they may be used. This table of results has two main uses. In the first place the receptances simplify the calculation of the natural frequencies of torsional systems containing these gears by the methods explained previously. Secondly, responses of systems (which incorporate these gears) to given harmonic excitations may be estimated, either in the absence of damping, or when there is damping present of known amount in the component sub-systems. This second use of receptances is illustrated by a simple example in this note; it is based upon the fact that the receptances of a compound system may be built up from those of its sub-systems irrespective of whether there is damping present or not.