Gentlemen will wear business coats with sleeves. The will open and button in front. Coats buttoning behind now meet with no favor from the strictly fashionable classes. Coats for evening and dress occasions, however, will open behind as well as in front, but the will not open all the way up the back, unless in case of accident. Pantaloons will be worn on the legs, as last season, and they will reach below the knee. Vests will be worn under the coat this winter, and will have pockets. One of these is to be appropriated to the watch, and the practice of carrying it in the coat-tail pocket will be entirely abandoned, as it is now considered neither convenient nor stylish. Collars will be worn around the neck, as last season, and cravats will tie in front. The "Greeley" style is, however, an exception to this rule. It is considered the correct thing, among gentlemen of position in the fashionable world, to wear a cotton or linen shirt under their ordinary suits. Only a small portion of this garment must be exposed,--a part of the bosom, for instance. Handkerchiefs should be hemmed. Stockings are to be worn, this year, under the boots, and although a different arrangement may be allowed to old gentlemen, in icy and sleety weather, it is not considered proper to wear woollen or other stockings over the boots at evening parties or other social reunions. Black is the favorite color for boots, and the most _recherché_ and convenient style is that in which small loops are placed at the top of the boot-leg, one on each side, so that they may be drawn on after having been taken off; thus avoiding the necessity of wearing them at all times. Any one who dislikes sleeping in boots will appreciate this arrangement. Gloves will be made with separate compartments for the fingers, and few persons now wear the old-fashioned mitten at the opera. The best fastenings for gentlemen's clothing will be found to be buttons. No gentleman, having tried these, will be any longer content with hooks and eyes. In regard to the fashion for ladies, Mr. PUNCHINELLO cannot now enter into details, but he will give a slight description of a few novelties. Frocks, or, as they are now called, dresses, will be worn this winter. Those with skirts are considered much the most stylish. Corsets still maintain a firm hold upon the female portion of the community, and hoop-skirts will not be worn outside of the clothing this winter, but will be tastefully concealed. Ultra fashionable ladies will wear shoes and stockings this season, not only in the street, but in the house, and Mr. PUNCHINELLO is glad to see the favor accorded to so sensible a fashion. Children will dress very much as the means of their parents allow, but as a rule, their clothes will be cut smaller that those of the adult members of the family. * * * * * Britannia Rules the Waves.