The sense of coherence (SOC) concept has been criticized on conceptual and psychometric grounds. The aim of this study was to develop the concept using structural equation modelling. The short 13-item version of the SOC questionnaire was used and data were collected from two different samples. Each sample consisted of about 2000 individuals, selected to be representative of the Swedish population. A model with a general factor and two subordinate specific factors yielded a satisfactory solution in both samples. The two factors were labelled Social Comprehension and Commitment and Unpleasant Emotions and Inner Tension respectively. It was concluded that the 13-item SOC scale could to a cel rain degree be regarded as a measure of negative affectivity and that the suggested model makes the SOC concept move theoretically coherent.