The Raman spectrum and particularly the Raman scattering intensities of monoclinic β-Ga2O3 are investigated by experiment and theory. The low symmetry of β-Ga2O3 results in a complex dependence of the Raman intensity for the individual phonon modes on the scattering geometry which is additionally affected by birefringence. We measured the Raman spectra in dependence on the polarization direction for backscattering on three crystallographic planes of β-Ga2O3 and modelled these dependencies using a modified Raman tensor formalism which takes birefringence into account. The spectral position of all 15 Raman active phonon modes and the Raman tensor elements of 13 modes were determined and are compared to results from ab-initio calculations.