We have obtained exactly the excess dissipation due to a small spherical inclusion in a semiconductor, using the same model of the semiconductor which was investigated in previous papers of this series, and the ``four moment approximation'' to the electron‐distribution function. We have also calculated the high‐field limit of the transverse magnetoresistance for a dilute sprinkling of spherical inclusions, which is proportional to the high‐field limit of the excess dissipation, and varies as|H|asH→∞, whereHis the magnetic field. Previously, Herring obtained approximately the excess dissipation of a cylindrical inclusion with axis parallel to the magnetic field and made plausible a high‐field transverse magnetoresistance which varies as|H|/ln|H|asH→∞. In the case of spherical inclusion, we can investigate in detail perturbations produced by the external specimen boundaries, and we suggest that analogous results hold for a cylindrical inclusion.