The friction felt by a speed skater is calculated as function of the velocity and tilt angle of the skate. This calculation is an extension of the more common theory of friction of upright skates. Not only in rounding a curve the skate has to be tilted, but also in straightforward skating small tilt angles occur, which turn out to be of noticeable influence on the friction. As for the upright skate the friction remains fairly insensitive of the velocities occurring in speed skating.