The structure of Saturn is studied via a fourth-order theory for rotating planets and equations of state for the envelope which depend parametrically on the helium abundance, on the starting temperature for the adiabat, and on adopted forms of the pressure-density curve in the region of transition from molecular to metallic hydrogen. Models are constrained by the values of J ₂ and J ₄ obtained from the Pioneer-Saturn celestial mechanics experiment. Equations of state are tested by computing Jupiter models, which can now be subjected to a more stringent comparison with observed zonal harmonics. We find that Saturn has a low-density hydrogen-helium envelope with no evidence for enhancement of H₂O, CH₄, or other abundant compounds. Such compounds are presumably located near the core. The helium mass abundance for Saturn’s envelope appears to be in the range of ∼0.12 to ∼0.19, but this result is very model-dependent. The helium abundance in the envelope of Jupiter is apparently very similar to that of Saturn.