  We model a tidally forced star or giant planet as a Maclaurin spheroid,
decomposing the motion into the normal modes found by Bryan (1889). We first
describe the general prescription for this decomposition and the computation of
the tidal power. Although this formalism is very general, forcing due to a
companion on a misaligned, circular orbit is used to illustrate the theory. The
tidal power is plotted for a variety of orbital radii, misalignment angles, and
spheroid rotation rates. Our calculations are carried out including all modes
of degree $l \le 4$, and the same degree of gravitational forcing. Remarkably,
we find that for close orbits ($a/R_* \approx 3$) and rotational deformations
that are typical of giant planets ($e\approx 0.4$) the $l=4$ component of the
gravitational potential may significantly enhance the dissipation through
resonance with surface gravity modes. There are also a large number of
resonances with inertial modes, with the tidal power being locally enhanced by
up to three orders of magnitude. For very close orbits ($a/R_* \approx 3$), the
contribution to the power from the $l=4$ modes is roughly the same magnitude as
that due to the $l = 3$ modes.
