Deep Inelastic Scattering of Polarized Electrons off Polarized 3 He: Nuclear Effects and the Neutron Spin Structure Functions 1

Nuclear effects in Deep Inelastic Scattering of polarized electrons off polarized 3 He are analyzed in terms of a spin dependent spectral function taking into account Sand D waves in 3 He, as well as Fermi motion and binding effects. A simple and reliable equation relating the neutron and 3 He spin structure functions is proposed.