We have been independently examining the Ir (FTK) and spherule (SL) contents of recently discovered late Eocene impact deposits from the south Atlantic and western Indian oceans. These include ODP Sites 1090 [14,15], 709 [lo], and 699 [Liu in prep.]. Iridium abundances at these sites are within the typical range reported for late Eocene deposits, with peak concentrations between 100 and 1000 pg/g. In Table 1 we present estimated net Ir fluences (in ng Ir/cm ) for these and nine other sites. Although there are fewer sites than the K/T boundary, the average of 9 ng Ir/cm2 is probably a good estimate of the late Eocene global flux. This is enough Ir for a 6 km comet (assuming 250 ng/g Ir, p=1.5), is sufficient to produce the Popigai or Chesapeake Bay structures, and is 16% of the flux estimated for the K/T boundary (55 ng/cm2 [ 161). Figure 1 shows the relative abundances of Ir, glassy microtektites and cpx-bearing spherules in sediments from Sites 699 and 1090, which are separated by only 3100 km. Although these two sites have similar Ir anomalies, the abundances of spherules are quite different. Site 1090 has well-defined peaks for both types of spherules, with a peak of 562 cpx spheruledg, while Site 699 contains only a few glassy microtektites and no cpx spherules. While the different abundances of spherules may reflect a heterogeneous distribution of spherules on the Earth s surface, an equally likely cause of this difference may be differential preservation of spherules in the sediment. recovered are only a trace residue of the initial impact deposit. Earlier work found 0.22 ng/g Ir in glassy microtektites from Site 689 [17], an insufficient concentration to support 0.16 ng/g in the bulk sediment at this site. We measured 15 ng/g Ir in a group of 95 cpx spherules from Site 1090 with sizes from 63 to -200 pm, a set typical of the size distribution at this site. Although this is a significant concentration it also cannot support the Ir peak. We presently lack quantitative data on the mass concentration of cpx spherules in Site 1090 sediments, but it is certainly <1 mg/g in The impact record in the late Eocene is very different from that at the Cretaceous-Tertiary In contrast, the late Eocene probably experienced multiple impact events.