For _Gallt_ and _Allt_ are clearly synonymous with _Gwyddel_, and denote any thing high or eminent, though the word _Gallt_ is, at present, restricted to designate the steep ascent of a hill, or a declivity; but, that the word Gallt was anciently used to denominate high mountains may be justly inferred from the word _Alps_, which is evidently composed of two Celtic words, Gallt-ban, or pen, i.e. Allt-ban, Al-pen, or Alpine, which commutation or change of initial letters will appear easy to any person acquainted with the British language, and perfectly justified by the rules of grammar, as the mutations of radical letters in Welsh are well known to be nearly endless. It would not be difficult to prove, that the ancient Britons are descendants of the Celtæ, and a close connection and affinity may be traced between their language not with the ancient Celtic only but also with the Greek; and, it is at the same time very evident, that their dialect differed materially from that of the aboriginal inhabitants of this island, and whom on that account they denominated _Gaillt_ and _Gwyddyl_. The British language retains to this day many words purely Greek, such as _Haul_, Ηλιος, the sun, _Dwfr_, Υδωρ, water, and many others, which have been pointed out some time by the learned _Pezron_. But, that the Britons had other words of the same import purely Celtic may be proved from the works of the ancient bards; for _huan_ is made use of by Iorwerth Vychan, and many other bards, to signify the _sun_,— Llewyrch ebyr myr, morfeydd dylan; Pan lewych _huan_ ar fann fynydd. _Iorwerth Vychan_. Coruscatio portuum aquarum, et paludum marinarum; Cum sol splendet ab excelso monte. And the old bard, _Avan Verddig_, in his elegy on the death of Cadwallon, the son of Cadvan, makes use of _bêr_ for water, instead of _dwr_ or _dwfr_. “Goluchav glew, hael, hilig Nâv Nêr, Aded gynt, ettiynt, hyd yn _irfer_ hallt.” _Avan Verddig_. Exorabo potentem et liberalem Dominum Creatorem, Iverunt ad madidam aquam salsam. And from hence it is manifest, that _huan_ and _bêr_ are two ancient Celtic words; but, if any one were to consult an Irish lexicon in hopes of finding the expressions, he would be disappointed; yet he may discover _bir_ among the obsolete words in that language. The names of moors, meadows, and rivers, in different parts of Wales, may also be produced as an additional evidence that _ber_ and _mer_ originally signified water,—for instance, _Bereu Derwenydd_, near Snowdon, _Castell y Berau_, in Llanfihangel y Pennant, in Merionethshire, where many mountain torrents meet. _Aber_, a confluence, seems also to justify this opinion, and _inver_, in the Erse dialect. A TRANSLATION OF CYWYDD MARWNAD LLEUCU LLWYD, BY LLEWELYN GOCH AT MEIRIG HEN. (A BARD OF THE FOURTEENTH CENTURY.)