find out rank difference correlation of x and y
x  80,78,75,75,58;67;60;59
y 12,13,14,14,14,16,15,17
X  Y  R_{1}  R_{2}  R_{1} – R_{2}  D^{2} 
80  12  1  8  –7  49 
78  13  2  7  –5  25 
75  14  3.5  5  –1.5  2.25 
75  14  3.5  5  –1.5  2.25 
58  14  8  5  3  9 
67  16  5  2  3  9 
60  15  6  3  3  9 
59  17  7  1  6  36 





Since the value 75 is repeated two times, so we have assigned an average rank of 3rd and 4th rank i.e. (3+4)/2= 3.5 each. Similarly, the value 14 is appearing three times, so we have assigned an average rank of 4th, 5th and 6 th ranks i.e. (4+5+6)/3= 5 each.
Therefore, m_{1} = 2 ( as 75 is repeated two times) and m_{2 }= 3 (as 14 is repeated three times)