Dublin possesses three theatres, not including the future Opera-House, for which a site has already been chosen. The Gaiety, the most elegant of the three, gives musical burlesques that are rather entertaining, though they come straight from London. But they are acted by Irishmen and Irishwomen, with all the dash, the brilliancy, the wit of the Celt. The comic actor of the company neglects nothing to amuse his audience; extravagant costumes, insane grimaces, jigs danced in brogues, impromptu verses on the events of the day,—he has any number of tricks at his command. That gentleman would score a sure success at the _Concert des Ambassadeurs_, with the ditty that actually delights the hearts of the Dublin public—“_That’s all_;” it is about as stupid as the general literature of the Champs Elysées. The accomplished and fascinating _corps de ballet_ exhibit tights of such indiscretion as the Lord Chamberlain would assuredly not tolerate in London. Is it that his jurisdiction does not extend to the sister isle; or does the thing which would imperil the virtue of club-loungers in Pall Mall appear to him without danger for those of Kildare Street? The problem would be worth studying. However that be, a boxfull of young officers in H. B. M.’s service seem greatly exhilarated by the display of ankles of the ladies, unless it be by the port wine of the mess. These officers, in plain clothes as they are always when out of duty, are nevertheless easy to recognise and seem about the only _swells_ visible in the boxes. The rest of the audience manifestly belong to the commercial and working classes. For it is a fact that there is in Dublin no more upper middle class than there is aristocracy. The upper middle class seem not to exist, or to be only represented by tradespeople, the liberal professions, or the students. But these young men being, after the excellent English custom, lodged at the University, do not count in the pleasure-seeking public. In other words, they spend the evening in their rooms drinking toddy, instead of spending it, as with us, drinking small-beer in _brasseries_. * * * * * The University of Dublin, or rather, to speak more exactly, Trinity College, rises opposite Grattan’s Parliament, in the very heart of the town. It is an agglomeration of buildings of sufficiently good style, separated by spacious courts, and surrounded by about thirty acres of ground planted with ancient trees. Technical museums, lecture-rooms, refectories, rooms for the Fellows and the pupils are all to be found there. There is a Section of Theology, one for Letters and Science, a Musical Section, a School of Medicine, a Law School, an Engineering School. Students and Masters all wear, as in Oxford or Cambridge, the stuff gown and the kind of black _Schapska_, which is the University head-covering throughout the United Kingdom.