Spectral and cross-spectral analyses of horizontal wind components from data collected by the author on an experiment at the upper Texas coast are presented. The wind data are from instruments mounted at 1, 6.7, and 27 meter levels on two towers. One tower was 90 meters from the coastline and the other approximately 4.8 kilometers inland on a line perpendicular to the coastline. The data were recorded simultaneously at both towers on analog tape and digitized electronically. Data samples analyzed are from a continuous 14-hour experiment which covered the land and sea breeze regimes of the sea breeze phenomenon, including the transition period. The sampling periods are approximately 17, 67, and 133 minutes.