My conclusions respecting the preparation of the manure for mushrooms are as follows:--1. That very careful preparation and frequent turning over of the manure undercover are not necessary to success, and that it is quite needless to prepare the manure under cover, except when it is gathered in a very small quantity, so that a heavy rain or snow would saturate it. Where, however, the culture is pursued on a very small scale, and, it may be, only one bed made, it is best to keep it in a covered shed. 2. That carefully picked droppings are not essential, though they may be more convenient. Excellent crops are gathered from beds made with ordinary stable manure, droppings and long materials mixed as they come; but when the manure is used as it comes from the stable, it should be allowed to ferment before being used. 3. That the best way of preparing manure for the general culture of mushrooms indoors, is to gather it in some firm spot, and allow it to lose its fierce heat. As it is usually gathered in an irregular way, precise directions as to turning over cannot well be given; but I am convinced that one turning will suffice when it has arrived at a strong heat, and then it should be thrown together for a week or so, when, in being disturbed and removed to make the bed or beds, its strong heat will be sufficiently subdued. Where large quantities of stable manure are in a fermenting state, there should be little difficulty in selecting material to form a bed at any time. Should it have spent its heat overmuch, it would be easy to revive it with some fresh droppings. 4. That stable manure may be used when fresh, but it should be always mixed with more than a fourth of good loamy soil. If this be kept under cover, or stacked so that it may be had in a rather dry condition, so much the better, especially if the fresh manure, &c., should be over moist. Beds thus made are most suited for cool sheds and the open gardens. 5. That a portion, say nearly one-fifth to one-third, of good and rather dry loam may always be advantageously mixed with the stable manure; the fresher the materials, the more loam should be used. In all cases it helps to solidify the bed, and it is probable that the addition of the loam adds to the fertility and duration of the bed. 6. That a thickness of from one foot to fifteen inches for the beds in an artificially heated house is quite sufficient. Eighteen inches will not be too much for beds made in sheds, though I have seen excellent crops on beds only a foot thick, in common sheds with leaky sides. All beds made indoors should be flat and firmly beaten down, though the absence of firmness is not, as some think, sufficient to account for want of success.