A theoretical and experimental study of polymer combustion in an opposed flow diffusion flame (OFDF) is presented. An algebraic formula is derived, expressing the burning rte as a function of the fluid mechanic and thermodynamic variables. Regression rate measurements of twelve commercial polymers as a function of oxygen concentration and oxidizer flowrate are reported. From these measurements and the theory, values of the Spalding transfer number, B, are derived and can serve as a useful flammability index of these materials. The OFDF technique also provides a quantitative method for evaluating the effectiveness of flame retardants.