After leaving these isles, we steered S.S.W. 1/2 W., and S.W. by S., with a fine easterly gale, having signs of the vicinity of land, particularly a smooth sea; and on the 19th, at seven in the morning, land was seen to the westward, which we bore down to, and reached the S.E. end by nine o'clock. It proved to be another of these half-over-flowed or drowned islands, which are so common in this part of the ocean; that is, a number of little isles ranged in a circular form, connected together by a reef or wall of coral rock. The sea is in general, every-where, on their outside, unfathomable; all their interior parts are covered with water, abounding, I have been told, with fish and turtle, on which the inhabitants subsist, and sometimes exchange the latter with the high islanders for cloth, &c. These inland seas would be excellent harbours, were they not shut up from the access of shipping, which is the case with most of them, if we can believe the report of the inhabitants of the other isles. Indeed, few of them have been well searched by Europeans; the little prospect of meeting with fresh water having generally discouraged every attempt of this kind. I, who have seen a great many, have not yet seen an inlet into one. This island is situated in the latitude of 15 deg. 26', longitude 146 deg. 20'. It is five leagues long in the direction of N.N.E. and S.S.W. and about three leagues broad. As we drew near the south end, we saw from the mast-head, another of these low isles bearing S.E., distant about four or five leagues, but being to windward we could not fetch it. Soon after a third appeared, bearing S.W. by S., for which we steered; and at two o'clock p.m. reached the east end, which is situated in latitude 15 deg. 47' S., longitude 146 deg. 30' W. This island extends W.N.W. and E.S.E., and is seven leagues long in that direction; but its breadth is not above two. It is, in all respects, like the rest; only here are fewer islets, and less firm land on the reef which incloses the lake. As we ranged the north coast, at the distance of half a mile, we saw people, huts, canoes, and places built, seemingly for drying of fish. They seemed to be the same sort of people as on Ti-oo-kea, and were armed with long spikes like them. Drawing near the west end, we discovered another or fourth island, bearing N.N.E. It seemed to be low, like the others, and lies west from the first isle, distant six leagues. These four isles I called Palliser's Isles, in honour of my worthy friend Sir Hugh Palliser, at this time comptroller of the navy.