Paraffin wax seems to be a useful analogue material to observe and analyse the development of S-C' Cleavage. In a late stage of deformation of the wax the C'-type shear bands develop in highly anisotropic paraffin characterised by an intensive foliation (s1). Only one set of C'-type shear bands oblique to the shear zone boundary and foliation (s) were developed. Shear bands may denote weak areas or areas of plastic flow. They may be comparable to the development of natural C'-type shear bands in mylonites, which are also short, wavy and anastomosing in a strongly anisotropic material. The development of C'-type shear bands in paraffin are restricted to a Wn < 1 or to strain partitioning inside the annular shear zone. The sequence of development and rotation of C'-type shear bands is complicated, a fact that can not be appreciated form the end product as observed in thin section.