To make liquid soap by any of the formulae given below, the oil is first run into a jacketed kettle with a stirring device, and heated to about 120deg. F. The potash lye is then added and the oil saponified. When the saponification takes place, especially when cocoanut oil is used, the mass swells rapidly and may foam over the sides of the kettle unless water is used to check this, or a kettle of about four to five times the capacity of the total charge of soap is used. When the saponification has occurred, the sugar, borax and glycerine are added, the water run in and the mixture stirred until the soap is thoroughly dissolved. Heat aids materially in dissolving the soap. The soap is then allowed to cool and if color or perfume is to be added this is stirred in, after which the soap is cooled and filtered or else run directly into barrels. Tallow is not suitable for making a clear liquid soap since it is too high in stearine which when formed into the stearate makes an opaque solution. The formulae herewith given have been found to give good practical results. I. lbs. Cocoanut oil 130 Caustic potash lye, 28deg. B. 135 Sugar 72 Borax 2 Water 267 II. lbs. Corn oil 130 Caustic potash lye, 26deg. B. 135 Sugar 72 Borax 2 Water 267 III. lbs. Cocoanut oil 100 Caustic potash lye, 28deg. B. 102 Glycerine 100 Sugar 70 Water 833 Formulae I and II contain about 20 per cent. fatty acids. It is possible, of course, to either increase or decrease the percentage of fatty acid by varying the amount of water. The water used in making liquid soaps, of course, should be soft, for hard water forms insoluble soaps which precipitate and cause a sediment. USE OF HARDENED OILS IN TOILET SOAPS. While the introduction of the hydrogenation of oils is a decided advance in the production of suitable cheaper oils for soap making, comparatively little hardened oil is employed for soap making in America up to the present time. In Europe, however, considerable advance has been made by the use of such oils for manufacturing soap therefrom and a number of plants turn out large quantities of hydrogenated oils for soap making as well as for edible purposes. Recently a company has been formed in this country for hardening oils and it is very probable that the future will see this material extensively used in our own country, as these appear to be the one present hope of the soap manufacturer as a check on the ever increasing cost of fats and oils now used in making soap.