In the method of multiple paired comparisons the dominance of object j over object k is observed upon p attributes. The present paper develops a covariance analysis for these paired comparisons in terms of a linear model which includes scale, bias, and interaction effects, along with s covariants upon which the comparisons are presumably dependent. The covariance model gives rise to adjusted parameter estimates and hypothesis tests for the residual pairwise layout from which the effects of the s covariants have been removed. These estimation and testing procedures are illustrated with an analysis of political judgment data, and their relevance to the general problem of residual scaling is discussed.