These figures place cocoa, as a food, head and shoulders above tea and coffee. The figures are for the beverages made without the addition of milk and sugar, both of which are almost invariably present. A pint of cocoa made with one-third milk, half an ounce of cocoa, and one ounce of sugar would have a fuel value of 320 calories, and is therefore equivalent in energy-giving power to a quarter of a pound of beef or four eggs. Cocoa is stimulating, but its action is not so marked as that of tea or coffee, and hence it is more suitable for young children. Dr. Hutchison, an authority on dietetics, writes: "Tea and coffee are also harmful to the susceptible nervous system of the child, but cocoa, made with plenty of milk, may be allowed, though it should be regarded, like milk, as a food rather than a beverage properly so called." _How to Make a Cup of Cocoa._ Tea, coffee and cocoa are all so easy to make that it is remarkable anyone should fail to prepare them perfectly. Whilst in France everyone can prepare coffee to perfection, and many fail in making a cup of tea, in England all are adepts in the art of tea-making, and many do not distinguish themselves in the preparation of coffee. Cocoa in either country is not always the delightful beverage it should be. The directions below, if carefully followed, will be found to give the character of cocoa its full expression. The principal conditions to observe are to avoid iron saucepans, to use boiling water or milk, to froth the cocoa before serving, and to serve steaming hot in thick cups. [Illustration] The amount of cocoa required for two large breakfast cups, that is one pint, is as much as will go, when piled up, in a dessert spoon. Take then a heaped dessert-spoonful of pure cocoa and mix dry with one and a half times its bulk of fine sugar. Set this on one side whilst the boiling liquid is prepared. Mix one breakfast cup of water with one breakfast cup of milk, and raise to the boil in an enamelled saucepan. Whilst this is proceeding, warm the jug which is to hold the cocoa, and transfer the dry sugar-cocoa mixture to it. Now pour in the boiling milk and water. Transfer back to saucepan and _boil_ for one minute. Whisk vigorously for a quarter of a minute. Serve without delay. _Digestibility of Cocoa._