1. Scores from condition B minus condition A to produce a sign of difference (+ or -) it doesn't matter which way you subtract just do it the same way for each set of scores
2. Total number +s and –s is calculated
3. Those with no difference should be disregarded and not included in the N value
4. The S value (the calculated value) is the total of the less frequent sign
5. Using the N value, significance level (usually 0.05) and whether the hypothesis is directional (one-tailed) or non directional (two- tailed), the S value will be compared to the critical value.
6. If the S value is less than or equal to the critical value (and the result is in the right direction), then the findings are significant and the alternative hypothesis can be accepted.