  We have studied the leptonic decay of the $\Upsilon (1S)$ resonance into tau
pairs using the CLEO II detector. A clean sample of tau pair events is
identified via events containing two charged particles where exactly one of the
particles is an identified electron. We find $B(\Upsilon(1S) \to \tau^+ \tau^-)
= (2.61~\pm~0.12~{+0.09\atop{-0.13}})%$. The result is consistent with
expectations from lepton universality.
