  The target mass effects in polarized DIS have been studied. It was
demonstrated that taking into account the first order target mass corrections
to g1 a very good approximation of the exact formula is achieved. It was also
shown that their magnitude in the preasymptotic DIS region is small except for
x > 0.65, where their large effect is partially suppressed by the large values
of $Q^2$ due to the cut $W^2 > 4 GeV^2$. The difference between the size of the
target mass and higher twist corrections is illustrated.
