The Effect of Surface Layers on Solar Oscillation Frequencies P. M. Giles Center for Space Science and Astrophysics, Stanford University, Stanford, CA 94305-4085 415-725-9549 PGiles@solar.stanford.edu T. L. Duvall, Jr. NASA Goddard Space Flight Center, Greenbelt, MD 20771 415-723-6704 TDuvall@solar.stanford.edu A. G. Kosovichev W. W. Hansen Experimental Physics Laboratory, Stanford University, Stanford, CA 94305-4085 415-723-7667 AKosovichev@solar.stanford.edu P. H. Scherrer Center for Space Science and Astrophysics, Stanford University, Stanford, CA 94305-4085 415-723-1504 PScherrer@solar.stanford.edu The superadiabatic boundary layer, which occupies only a few hundred kilometers below the surface, is the region of greatest helioseismological uncertainty. It is the place in the Sun where Reynolds stresses and nonadiabatic effects have their greatest influence on the frequencies and stability of five-minute oscillations. A reliable theory of the interaction of the oscillations with the turbulent layer has yet to be developed. In the helioseismic inversions, it is often assumed that perturbations of frequencies of the oscillations can be approximated by a smooth function of frequency. We have developed a theoretical model of the frequency perturbations, in which the effect of the boundary layer is modeled by variations of the adiabatic exponent, $\gamma$. We compare the model results with the data obtained from the Michelson Dopper Imager (MDI) instrument on board Solar and Heliospheric Observatory (SOHO), and estimate the extent of the surface perturbation.