As a case in point it may be mentioned that a grain-carrying ship was torpedoed, sunk, and, together with the cargo, subsequently salvaged. The retrieved grain was dried in the anticipation that it might be found suitable for cattle-feeding. But the expectations were doomed to disappointment. The wheat had been too completely impregnated with the salt from the sea. No other profitable use presenting itself, it was acquired for conversion into soap. It was ground in the usual manner and turned into the mixer. The presence of the salt, which had rendered the grain useless even as a cattle food, did not constitute an adverse factor. Had it not been for the cereal soap factory this cargo would have had to suffer destruction and have been completely lost to the community, whereas it was sold at a remunerative figure. Potato flour has likewise been utilized, but has not been widely exploited for the simple reason that this material constitutes an excellent foodstuff, either for man in the form of farina, or for cattle. Maize has also been used together with such products as rice, barley, oats, rye, and so on, but, except where the produce of this nature has suffered injury, it is not turned into soap. However, in those countries where a heavy surplus of such crops is encountered it would be found profitable to establish the cereal soap industry as a means of turning the glut to profitable advantage. The principle governing the selection of the starch-yielding constituent is also observed in regard to the fat which is necessary. This is drawn exclusively from the margarine factories. It is a residue and at the moment possesses no other known marketable value. The ability to turn this refuse into an ingredient for soap has come as a distinct relief to the margarine industry, which threatened to be perplexed in the economical disposal of the accumulations. Seeing that the margarine manufacture is progressing by leaps and bounds, there is not likely to be any shortage in connection with the fat constituent of the cereal soap.