  The spin dependent structure function, g2ww(x,Q^2), is calculated in the
valon model. A simple approach is given for the determination of the twist-3
part of the g2(x, Q^2) in Mellin space; thus, enabling us to obtain the full
transverse structure function, g2(x, Q^2) for proton, neutron and the deuteron.
In light of the new data, we have further calculated the transversely polarized
structure function of g23He(x, Q^2). Our results are checked against the
experimental data and nice agreements are observed.
