I am running a 60 amp double pole breaker to my outbuilding 190' away. I figure I should use #4 copper use wire for the ungrounded conductors. The legs in my subpanel figure to 42 amps on one leg and 29 on the other if my calculations are correct. These are figured on 180 va for duplex outlets (20 of them) and 125% va of my max incandescent lighting(3150 max va). I have no appliances or fastened in place load in the outbuilding. Should I use #4 copper use fro the grounded conductor? Is #8 copper use adaquate for the equipment grounding conductor?

190' is a long run... but #4 will be OK for the 240 service... and #8 is OK for the egc. Remember that you need to separate the ground and the neutral at the outbuilding panel, and you also need a grounding rod at that location. How many circuits do you intend on having in the outbuilding? If you have no appliances or hardwired equipment in this building, why is the amperage so high? Certainly it's not lighting, is it?

Based on 20 outlets at 180 VA each, and 3150 VA of lighting, totals 56.25 amps of 120 volt load. Then you listed 71 amps of calculated load. So not sure how you arrived at 42 and 29 amps per leg.

Run #4 for both ungrounded and the grounded conductors.

I calculated the incandescent lighting load as continuous.(3150 * 1.25). Although thus would be a maximum if all lights were on with the maximum wattage lamps installed.

I am using this building with some band and recording equipment.I tried to keep the outlets in some areas on separate circuits but the same leg to reduce noise and interference that is why the legs are a little unbalanced. That is also why I prefer incandescent over noisy ballasts.

When you say "noisy" are you referrring to the transformer hum, or electrical noise? Neither will be a problem with electronic ballasts, and you can cut your lighting load easily by 40%. Incandescents also produce more heat per watt, if cooling the building is an issue.

Trying to eliminate any electrical noise in the equipment from any external sources. Ei. Keep equipement on same leg, eliminate the transformers. Also hoping keeping equipment on the same leg will eliminate nasty microphone shocks. They really sting your lips.

Proper grounding will take care of the noise issue and proper polarity should take care of the mic shocks. I played drums in a band years ago.. and during a wedding gig our lead singer got a mic. Shock... and dropped the F-bomb... while the newleyweds were dancing... apparently only the band found it funny.

I guess he bombed a bomb on them... baby. Hehe

Dropped a bomb on them ooops