The attitude of the Department of Pomology at the College with regard to nut growing is of necessity conservative. First of all, the men in the department are trained in scientific methods and have a somewhat critical attitude when it comes to statements regarding marked success in any line. The tendency is in each case to try to find the data or the experience upon which statements are based. Unfortunately, in nut growing there are very little data upon which statements can be based. Mr. Bixby's experiments with stocks are a very good start in the right direction, and it is upon such experiments as he is carrying out that real knowledge regarding nut growing will be gained. We have heard enthusiastic statements as to the profits which may be derived from the planting of nuts in the northern states, but I must confess that I have looked in vain both for the facts upon which such statements might be based and also for orchards which actually are profitable. If such exist in New York state I have not been able to find them even after considerable travel. In order to be profitable, an orchard must pay all the expenses involved, including interest on the initial cost of land; the cost of labor and materials and depreciation on tools, etc. We have cost accounts covering these items on many crops such as apples and wheat, but not on nuts. It seems to me we must recognize that nut culture is in its experimental stage only. This is in fact one thing that makes it particularly attractive for the amateur.