This file contains some comments on the differences between the S and R version of the quantile regression package. 1. in rq() I use in R the idiom m <- eval(m, sys.frame(sys.parent())) but in S this causes problems in the function rrs.test() so I have reverted to the more conventional m <- eval(m, sys.parent()) If someone could explain this to me, I would be eternally grateful for at least 10 minutes. 2. There are several occurances of the function oldClass() in the Splus version. These appear as class() in the R version. Will R eventually adopt the PwD conventions? 3. Documentation files must be converted. For the moment this involves converting .sgm files to .d files for old S style and then conversion to .Rd for R. The first step is accomplished by use of sgml2roff obtained from BTL see directory Sdoc. And the second step by the R function d2Rd.