  We continue our study of the poles of local Langlands L-functions through the
theory of induced from supercuspidal representations of quasi-split groups.
Here we study the odd special orthogonal groups, and hence determine poles of
Rankin product L-functions. The pole of the intertwining operator is determined
in terms of the theory of orbital integrals. This gives a description of the
poles in terms of twisted endoscopy, as in previous cases. We use the language
of functorial transfer to give precise descrption of the pole in terms of the
local components of the global transfer, which has now been established.
