The theory of the oscillations of axisymmetric gaseous configurations with a prevalent magnetic field is presented. The virial tensor method is used to obtain the nine second harmonic modes of oscillations of the system. It is found that out of the nine modes, three are neutral, four are non-radial, and two are coupled. For the Prendergast spherical model it is found that one of the coupled modes is radial and the other non-radial. Both the radial and the non-radial modes obtained in this case agree with the corresponding formulae obtained by Chandrasekhar and Limber (1954) and Woltjer (1962). The equilibrium structure of gaseous polytropes with toroidal magnetic fields is also investigated in detail for values of the polytropic index n=1, 1.5, 2, 3 and 3.5. For this model the components of the moment of intertia and potential energy tensors together with the non-zero components of the supermatrix potential are obtained. The final results in terms of the effect of weak toroidal magnetic fields on the characteristic frequencies of distorted polytropes are presented in the form of tables. © 1969 D. Reidel Publishing Company.