  The anisotropy of the magnetic incommensurate fluctuations in Sr2RuO4 has
been studied by inelastic neutron scattering with polarized neutrons. We find a
sizeable enhancement of the out of plane component by a factor of two for
intermediate energy transfer which appears to decrease for higher energies. Our
results qualitatively confirm calculations of the spin-orbit coupling, but the
experimental anisotropy and its energy dependence are weaker than predicted.
