The paper presents the theory of shear wave propagation in a “soft solid” material possessing anisotropy of elastic and dissipative properties. The theory is developed mainly for understanding the nature of the low-frequency acoustic characteristics of skeletal muscles, which carry important diagnostic information on the functional state of muscles and their pathologies. It is shown that the shear elasticity of muscles is determined by two independent moduli. The dissipative properties are determined by the fourth-rank viscosity tensor, which also has two independent components. The propagation velocity and attenuation of shear waves in muscle depend on the relative orientation of three vectors: the wave vector, the polarization vector, and the direction of muscle fiber. For one of the many experiments where attention was distinctly focused on the vector character of the wave process, it was possible to make a comparison with the theory, estimate the elasticity moduli, and obtain agreement with the angular dependence of the wave propagation velocity predicted by the theory.