Leaving the country of the broad-tailed sheep and passing along the south of Europe, we find in Spain a very important and interesting variety, the Merino sheep. While in the mountains of Spain they are found in the greatest perfection, the breed has spread over many parts of Europe and has been introduced into South Africa, America and Australia. It is noted for the fineness of its wool and is considered by many to be the most profitable of all sheep. For some reason the Merino sheep has not found favor in the British isles, but we find there many other well known round-tailed varieties. The Shetland and Orkney breeds have in their fleece soft, fine wool, largely intermixed with hair. They are of small size and horns may be found on both sexes, although they may be lacking in the ewes. The soft-wooled sheep of Scotland are a breed nearly extinct; they have short horns, lank bodies and short wool. In Wales we find two races of small size; one lives in the higher mountains, is dark in color, has much hair mixed with soft wool, and horns are found on both sexes. The other race is without horns and is covered with a soft wool. Both varieties are hardy and are noted for their fine flesh. The Irish Wicklow sheep were originally very similar to the Welsh variety. Among other Irish breeds the Kerry is best known. It is wild in disposition, larger than the Welsh sheep, with the horns frequently absent in the ewes. The hardiest and boldest of all the British races are the black-faced Heath breed; these have dark colored limbs and faces and coarse and shaggy fleeces. The Cheviot breed are hornless, with white limbs and faces; they are heavier than the Heath breed, but have less endurance. The old Norfolk breed of the east of England are strong and active, with horns, which are thick and spiral in the rams; the body and limbs are long, the face and legs black, and the silky wool is of medium length. The Dartmoor and Exmoor sheep are “the breeds of the older forests, commons and chases.” They are of small size, may or may not have horns, have dark or gray faces and have wool of medium length. The well known Southdowns have no horns; they have dark brown faces, ears and limbs; the head is always comparatively small, the lower jaws are thin and fine and the space between the ears is well covered with wool. The Dorset and pink-nosed Somerset breed are in the southwest of England. They are known by their long white limbs and their white faces; the muzzle is sometimes flesh-colored and the wool is of medium length. Then there are the various long-wooled sheep of which the new Leicester breed is considered first in respect to form and ability to fatten readily. Other long-wooled sheep are the Lincolnshire, the Romney Marsh, the Cotswold, the Devonshire, the Notts and the long-wooled Irish breeds.