There is still considerable difference of opinion as to the mode of formation of this remarkable accumulation. By many it is considered to be an aqueous deposit; others, following Richthofen, are of opinion that it is a wind-blown accumulation; while some incline to the belief that it is partly the one and partly the other. Nor do the upholders of these various hypotheses agree amongst themselves as to the precise manner in which water or wind has worked to produce the observed results. Thus, amongst the supporters of the aqueous origin of the löss, we find this attributed to the action of heavy rains washing over and rearranging the material of the boulder-clays.[AO] Many, again, have held it probable that löss is simply the finest loam distributed over the low-grounds by the flood-waters that escaped from the northern inland-ice and the _mers de glace_ of the Alpine lands of central Europe. Another suggestion is that much of the material of the löss may have been derived from the denudation of the boulder-clays by flood-water, during the closing stages of the last cold period. It is pointed out that in some regions, at least, the löss is underlaid by a layer of erratics, which are believed to be the residue of the denuded boulder-clay. We are reminded by Klockmann[AP] and Wahnschaffe[AQ] that the inland-ice must have acted as a great dam, and that wide areas in Germany, etc., would be flooded, partly by water derived from the melting inland-ice, and partly by waters flowing north from the hilly tracts of middle Germany. In the great basins thus formed there would be a commingling of fine silt material derived from north and south, which would necessarily come to form a deposit having much the same character throughout. [AO] Laspeyres: _Erläuterungen z. geol Specialkaret v Preussen_, etc., _Blatt. Gröbzig, Zörbig, und Petersberg_. [AP] Klockmann: _Jahrb. d. k. preuss. geol. Landesanstalt für 1883_, p. 262. [AQ] Wahnschaffe: _Op. cit._, and _Zeitschr. d. deutsch. geol. Ges._, 1886, p. 367.