For the Soup, No II. it will be, lb. oz. s. d. L. s. d. 70 9 pearl barley, at 0 2 ------ 0 11 9 65 10 peas, at 0 1 1/2 ------ 0 8 2 230 4 potatoes, at 0 0 1/2 ------ 0 13 9 69 10 bread, at 0 11 25/65 ------ 0 16 6 19 13 salt, at 0 1 1/2 ------ 0 2 5 1/2 Vinegar, one gallon ------ 0 1 8 Expenses for fuel, servants, etc. ------ 0 10 4 1/4 ------------- Total 3 4 7 3/4 This sum (3L. 4s. 7 3/4d.) divided by 1200, the number of portions, gives for each 2 1/2 farthings very nearly. This soup comes much higher here in London, than it would do in most other parts of Great Britain, on account of the very high price of potatoes in this city; but in most parts of the kingdom, and certainly in every part of Ireland, it may be furnished, even at this present moment, notwithstanding the uncommonly high prices of provisions, at less than ONE HALFPENNY the portion of 20 ounces. Though the object most attended to in composing these soups was to render them wholesome and nourishing, yet they are very far from being unpalatable.--The basis of the soups, which is water prepared and thickened by barley, is well calculated to receive, and to convey to the palate in an agreeable manner, every thing that is savoury in the other ingredients; and the dry bread rendering mastication necessary, prolongs the action of the Food upon the organs of taste, and by that means increases and PROLONGS the enjoyment of eating. But though these soups are very good and nourishing, yet they certainly are capable of a variety of improvements.--The most obvious means of improving them is to mix with them a small quantity of salted meat, boiled, and cut into very small pieces, (the smaller the better,) and to fry the bread that is put into them in butter, or in the fat of salted pork or bacon. The bread, by being fried, is not only rendered much harder, but being impregnated with a fat or oily substance it remains hard after it is put into the soup, the water not being able to penetrate it and soften it. All good cooks put fried bread, cut into small square pieces, in peas-soup; but I much doubt whether they are aware of the very great importance of that practice, or that they have any just idea of the MANNER in which the bread improves the soup. The best kind of meat for mixing with these soups is salted pork, or bacon, or smoked beef. Whatever meat is used, it ought to be boiled either in clear water or in the soup; and after it is boiled, it ought to be cut into very small pieces, as small perhaps, as barley-corns.--The bread may be cut in pieces of the size of large peas, or in thin slices; and after it is fried, it may be mixed with the meat and put into the soup-dishes, and the soup poured on them when it is served out.