Floating soap occupies a position midway between laundry and toilet soap. Since it is not highly perfumed and a large piece of soap may be purchased for small cost, as is the case with laundry soap, it is readily adaptable to general household use. Floating soap differs from ordinary soap in having air crutched into it which causes the soap to float in water. This is often advantageous, especially as a bath soap, and undoubtedly the largest selling brand of soap on the American market today is a floating soap. In the manufacture of floating soap a high proportion of cocoanut oil is necessary. A most suitable composition is one part cocoanut oil to one part of tallow. This is an expensive stock for the highest grade of soap and is usually cheapened by the use of cottonseed or various other liquid oils. Thus it is possible to obtain a floating soap from a kettle stocked with 30 per cent. cocoanut oil, 15 per cent. cottonseed oil and 55 per cent. tallow. With this quality of soap, however, there is a possibility of sweating and rancidity, and of the soap being too soft and being poor in color. The process of manufacture is to boil the soap in an ordinary soap kettle, after which air is worked into the hot soap by a specially constructed crutcher, after which the soap is framed, slabbed, cut into cakes and pressed. Concerning the boiling of the soap, the saponification must be carefully carried out, as the high proportion of cocoanut oil may cause a violent reaction in the kettle causing it to boil over. The method of procedure is the same as for a settled soap up to the finishing. When the mass is finally settled after the finish, the soap should be more on the "open" side, and the object should be to get as long a piece of goods as possible. Due to its high melting point, a much harder crust forms on the surface of a floating soap and in a greater proportion than on a settled soap during the settling. In a large kettle, in fact, it has been found impossible to break through this crust by the ordinary procedure to admit the skimmer pipe. Much of the success of the subsequent operations depends upon the completeness of the settling, and in order to overcome the difficulties occasioned by the formation of the crust everything possible should be done in the way of covering the kettle completely to enable this period of settling to continue as long as possible.