Chrome goat is deservedly popular; it is an ideal upper leather for shoes and light boots. As compared with chrome calf (thickness and other factors being equal), it is not only softer and more pliant, but also more durable. It is usually, however, not quite so thick, and perhaps therefore not quite so warm and waterproof. The popularity of glacé is probably enhanced by the brighter and more glassy finish than is usual with box. As the supply of goatskins is unfortunately too limited, an even more widely used glacé upper leather is made from sheepskins, and often sold as glacé kid. From what has been previously said as to the quality of goat and sheepskin leathers (Part II., Sections II. and IV.), it will be readily understood that glacé sheep is by no means so good a leather as glacé goat. It is perhaps as soft, but is more spongy and loose textured, and is neither so waterproof nor so durable as chrome goat. The ubiquitous sheep, however, provides an immense supply of raw material, and the resulting leather, which should strictly be regarded as a glacé kid imitation, finds a ready sale. When well finished it is indeed a good imitation in respect of appearance, and this fact, together with its comparatively low cost, causes it to meet an undoubted public need. The production of glacé goat will first be considered. The soaking process is quite similar to that before described for the production of goatskin moroccos (_q.v._) and need not be here repeated. The liming is similar in many respects also, but from what was said in Section II. about the undesirability of excessive plumping of pelt for chrome leather, it will be clear that caustic soda should be omitted from the limes. The liming should also be shorter for glacé than for moroccos, and this is attained both by using a greater proportion of sulphide and by using mellower lime liquors, preferably the latter, as soft pelts are better ensured. Calcium chloride has sometimes been added to the limes: this reacts with the soda from the sulphide, yielding salt and probably precipitating lime, and has its own lyotrope influence, thus reducing the plumping effect possibly in two ways. To obtain either effect it is necessary to use considerable amounts of calcium chloride. As goatskins are so tight fibred, a longer liming and a greater loss of collagen is permissible than with most pelts for chrome. The deliming operations should be exceedingly thorough in order to obtain the desired softness and the smooth grain. Puering is largely used to the full extent, _i.e._ the goods are thoroughly pulled down at 85°-90° F., and are carefully delimed in the puer liquor. After puering it is common to give a low temperature drench (60°-65° F.), which of course acts slowly over a day or two. The skins must be well scudded after puering or after drenching; sometimes after both. The drenching is often substituted for purely deliming processes, of which may be mentioned the use of boric acid and