The first-order shear deformation theory (FSDT) is a relatively simple tool that has been found to yield accurate results in the non-local problems of sandwich structures, such as buckling and free vibration. However, a key factor in practical application of the theory is determination of the transverse shear correction factor (K), which appears as a coefficient in the expression for the transverse shear stress resultant. The physical basis for this factor is that it is supposed to compensate for the FSDT assumption that the shear strain is uniform through the depth of the cross section. In the present paper, the philosophies and results of K determination for homogeneous rectangular cross sections are first reviewed, followed by a review and discussion for the case of sandwich structures. The analysis presented in the paper results in the conclusion that K should be taken equal to unity, as a first approximation, for both two-skin as well as for multi-skin sandwich structures.