An analysis is made of the effect of orientation of the fibres on the stiffness and strength of paper and other fibrous materials. It is shown that these effects may be represented completely by the first few coefficients of the distribution function for the fibres in respect of orientation, the first three Fourier coefficients for a planar matrix and the first fifteen spherical harmonics for a solid medium. For the planar case it is shown that all possible types of elastic behaviour may be represented by composition of four sets of parallel fibres in appropriate ratios. The means of transfer of load from fibre to fibre are considered and it is concluded that the effect of short fibres may be represented merely by use of a reduced value for their modulus of elasticity. The results of the analysis are applied to certain samples of resin bonded fibrous filled materials and moderately good agreement with experimental results is found.