The committee has also considered the various distillation methods for the determination of moisture in fats and oils, but since according to the fundamental principles which it was endeavoring to follow it could only standardize one method, it was decided that the most desirable one on the whole was the vacuum-oven method as given. There are cases wherein a chemist may find it desirable to check a moisture determination or investigate the moisture content of a fat or oil further by means of one of the distillation methods. However, in co-operative work the distillation method in various types of apparatus has not yielded satisfactory results. The difficulties appear to be connected with a proper choice of solvent and particularly with the tendency of drops of water to adhere to various parts of the glass apparatus instead of passing on to the measuring device. When working on coconut oil containing a high percentage of free fatty acids, concordant results could not be obtained by the various members of the committee when working with identical samples, solvents and apparatus. On the other hand, the committee found by individual work, co-operative work and collaborative work by several members of the committee in one laboratory, that the old, well-known direct heating method (which the committee has designated the hot plate method) yielded very satisfactory results on all sorts of fats and oils including emulsions such as butter and oleomargarine and even on coconut oil samples containing 15 to 20 per cent free fatty acids and 5 to 6 per cent of moisture. Unfortunately, this method depends altogether on the operator's skill and while the method may be taught to any person whether a chemist or not so that he can obtain excellent results with it, it is difficult to give a sufficiently, complete description of it so that any chemist anywhere after reading the description could follow it successfully. The method is undoubtedly worthy of much confidence in careful hands. It is quick, accurate and reliable. It is probably the best single method for the determination of moisture in all sorts of samples for routine laboratory work. On account of this fact the committee desires to announce its willingness to instruct any person in the proper use of the method who desires to become acquainted with it and who will visit any committee member's laboratory. INSOLUBLE IMPURITIES.