the animal for three hours within the boat; the body was without scales or hair, was of a silver-grey colour above and white below, like the human skin; no gills were observed, nor fins on the back or belly; the tail was like that of the dog-fish; the mammæ were about as large as those of a woman; the mouth and lips were very distinct, and resembled the human. This communication was from Mr. Edmonton, a well-known and intelligent observer, to the distinguished professor of natural history in the Edinburgh University; and Mr. E. adds a few reflections, which are so pertinent that we shall avail ourselves of them. That a very peculiar animal has been taken, no one can doubt. It was seen and handled by six men on one occasion and for some time, not one of whom dreams of a doubt of its being a mermaid. If it were supposed that their fears magnified its supposed resemblance to the human form, it must at all events be admitted that there was some ground for exciting these fears. But no such fears were likely to be entertained; for the mermaid is not an object of terror to the fisherman: it is rather a welcome guest, and danger is to be apprehended only from its experiencing bad treatment. The usual resources of scepticism, that the seals and other sea-animals,