A gentleman and his wife, proposing to visit Paris, particularly if they happen to be attached to each other, and have no decided rank, ought carefully to provide themselves with all the letters of recommendation which they can possibly obtain, if they wish to be admitted into any of the houses of the parisians. They must remember, that every thing is calculated in this town, and that, if the female traveller will not conciliate the masters of families by her smiles, nor her husband by presents and attentions to the ladies, no door will be opened which is not forced open by the imperious command of some person, on whose power and interest the party depends. With the most insignificant title, or the lowest order of chivalry, something may be done, for these add to the splendour of an assembly; but without these advantages, and without vice, foreigners live but dully in this gay city. An english lady, of superiour talents, observed to me one day, with great truth, that she never discovered that her title of “countess” was of any use, till she entered the territory of the french republic. I ought also to mention, that it seldom happens in this country, that a person, to whom a stranger is recommended, thinks it necessary to present him to another. Of course, the number of acquaintance will not exceed that of the letters with which a foreigner is favoured. It may be doubtful, whether all of these will be attended to; but, at any rate, the houses of those to whom he is addressed will form the limits of his society. Families coming here with children, will have great advantages in procuring them education. Masters in every science, and in every language, may be had at a very easy expense. The only antidote is the temptation to pleasure. Under a certain age, no place can be so well suited to the purposes of instruction. Having taken a hasty view of the different situations in which this town may be visited, I shall conclude my subject by enumerating in what I conceive London is superiour to Paris, and in what Paris is superiour to London.