Abstract
In [7], Cross showed that the spectrum of a linear relation T on a normed space satisfies the spectral mapping theorem. In this paper, we extend the notion of essential ascent and descent for an operator acting on a vector space to linear relations acting on Banach spaces. We focus to define and study the descent, essential descent, ascent and essential ascent spectrum of a linear relation everywhere defined on a Banach space X. In particular, we show that the corresponding spectrum satisfy the polynomial version of the spectral mapping theorem.