Measures 39 to 65

Section B develops the thematic material from Section A. It starts in C minor, continues in D-flat major, and ends in D minor.

From E minor to C minor

Section A ends in E minor, and section B begins in C minor. Chopin transitions from E minor to C minor by adding a flat to the root note of E minor in measure 38, causing the chord to function as C minor's augmented third degree (E-flat major). This chord is followed by the VII degree of C minor:

From C minor to Db major

The VI degree of C minor (Ab) is used as the dominant chord of D-flat major.

From Db major to D minor

Chopin adds a natural note to the fifth of the D-flat major chord. The chord is now an augmented Db chord. With the enharmonic equivalents Db - F - A (A - C# - A#), the chord is used as the augmented fifth degree of D minor.

Section B Conclusion

An augmented sixth chord from measures 54 to 56 leads to the dominant chord of D minor. The tonic chord appears in measure 65:

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