The second section from above shows the percolation of the water respectively in wide and narrow furrows of the same depth. It is evident at a glance how much more effective is the wide furrow in utilizing the limited time during which the irrigator usually has the flow at his command. The third section shows several practically important points in favor of the wide and deep instead of narrow and shallow furrow. It is seen that in doubling the width and depth, the penetration has also nearly doubled. Moreover, it is seen that in the deep furrow the water has not in the course of seven hours reached the surface at all, being still six inches away; so that in view of the diminishing ratio of capillary ascent, it probably would not have reached the edge of the furrow, at the surface, in less than thirty hours. Thus all surface evaporation, which oftentimes causes the loss of 50 % of the water entering the shallow furrows, would be prevented; and a dry furrow-slice might be turned into the furrow immediately after the cessation of the water-flow, effectually obviating the need of subsequent tillage also. The cost of the latter, together with the saving in water, and increased efficiency of the water by deeper penetration, will much more than offset the additional cost and trouble of plowing deeper furrows. There is therefore every reason for doing away with the wasteful, easy-going practice of irrigating in numerous shallow furrows, by which the irrigator loses up to half of the water paid for, by evaporation; is compelled to wait for the soaked surface to dry before being able to turn back a furrow-slice into the furrows to prevent the drying-out of their moisture; and by losing penetration of the water, is obliged to irrigate again within a much shorter time than will be necessary if deep-furrow irrigation be used. A similar experiment with deep and shallow furrows was made at the Southern California station near Pomona in 1901, as reported in Bulletin 138 of the California Station. The results as far as they went were precisely similar, and upon the basis of these the writer earnestly advocated deep-furrow irrigation, and had the satisfaction of seeing it strongly approved by orange-growers at Riverside and elsewhere, by putting it into practice. In addition to the saving and better utilization of the water used, this mode of application has the advantage of preventing the roots from coming too near the surface; it will also largely eliminate “irrigation hardpan” or plowsole.