A theory has been developed for calculating the twist that develops in boards during drying without restraint, as well as the deformation in cross-section that accompanies the development of twist. Calculations require a knowledge of only a limited number of parameters: width, thickness and length of the board, annual ring orientation, distance from the pith, radial, tangential and longitudinal shrinkage coefficients, and the variation of spiral grain angle (SGA) with distance from the pith. The theory is derived from geometrical and physical principles and shows that a complicated interaction between all the above parameters gives rise to twist. A novel coordinate system is used that is better adapted to the fact that spiral grain lies at an angle to the log axis rather than the usual Cartesian or cylindrical polar coordinates. Unlike the finite element models that have recently been developed this theory does not allow for the effect of stresses that develop in a board, although the theory in its present form can easily be extended to incorporate this effect. The advantage of this theory over the more exact finite element models lies in its educational value in that it clearly identifies the mechanisms that are responsible for twist. An associated MS Excel spreadsheet allows rapid analysis of different scenarios such as the effect on twist of changing the shrinkage coefficients, annual ring orientations and moisture content. The theory predicts that for radiata pine 100x50 mm boards maximum twist occurs near the pith, and that the direction of twist reverses when the distance from the pith is greater than about 120 mm. These predictions are shown to agree with experiment. The theory also predicts that if a radiata pine log is live-sawn (through-and-through sawn) there will be two regions in the mature wood where the quartersawn boards will have large negative twist values, but that this can be avoided by cant- or grade-sawing. In contrast, the theory also predicts that if the SGA is constant at 4 degrees from pith to bark, board twist will decrease smoothly from pith to bark for all annual ring orientations without ever becoming negative.