  The feasibility and design of an acoustic neutrino detection array in the
South Pole ice depend on the acoustic properties of the ice. The South Pole
Acoustic Test Setup (SPATS) was built to evaluate the acoustic characteristics
of the ice in the 1 to 100kHz frequency range. The vertical sound speed profile
relates to the level of refraction of the surface noise and determines the
reconstruction precision of the neutrino direction. The SPATS speed of sound
analysis for pressure and shear waves is presented.
