We are exceedingly pleased to note that our contemporary, _The Pall Mall Gazette_, preaches frugality in the most practical manner by providing a daily _menu_ card, with helpful comments on the preparation of the viands. The time for an unrestricted dietary is still far off, and it is a work of national importance to encourage the thrifty use of what our contemporary calls "left-overs." Herein we are only following ancient and honourable precedent, one of the earliest lyrics in the language informing us that "What they did not eat that day The Queen next morning fried." Our only fault with the _P.M.G._'s _chef_ is that he is inclined to err on the side of generosity. The dinner for January 6th, for instance, is composed of no fewer than four dishes, of which only one is a "left-over." The bill of fare opens with "Kipper meat on toast"; it proceeds with a fine _crescendo_ to "Beef _á la jardinière_," followed by "Fried macaroni," and declining gracefully on "Cabinet pudding." "Left-over meat," as our contemporary remarks, "is more of a problem nowadays than ever before, for, being generally imported, it is not so tender as the pre-war home-grown meat to begin with, and the small amounts that can be saved from the rationed joint rarely seem sufficient for another meal." An excellent plan, therefore, would be to provide all the members of the family with magnifying-glasses. It is easy to believe a thing to be large when it looks large. Also there is great virtue in calling a thing by a nutritious name. "Kipper on toast" is not nearly so rich in carbohydrates, calories and aplanatic amygdaloids as "Kipper _meat_." As for the preparation of "left-overs" in such a way as to render them both appetising and palatable, "all that need be done is to add a few vegetables and cook them over again." And herein, as our instructor most luminously observes, "lies one solution of the problem of quantity, for the amount of vegetables used, if not the meat, can be measured by the size of the family appetite." Once more the wisdom of the ancients comes to our help, for, as it has been said, "the less you eat the hungrier you are, and the hungrier you are the more you eat. Therefore the less you eat the more you eat." The instructions for the preparation of a sauce for the "Beef _á la jardinière_" seem to us rather lavish. It is suggested that we should give the whole a good brown colour by dissolving in it "a teaspoonful of any beef extract." Walnut juice is just as effective. If the "left-over" is made of "silver-side," the silver should be carefully extracted and sent to the Mint. The choice of the vegetables must of course depend on the idiosyncrasies of the family. In the best families the prejudice against parsnips is sometimes ineradicable. But if chopped up with kitten meat and onions their intrinsic savour is largely disguised. Fried macaroni, as the _P.M.G. chef_ remarks in an inspired passage, is delicious if properly