In my first perambulation of the streets of Madrid, I remarked, with astonishment, the extraordinary number of shops appropriated to the sale of combs. Throughout Spain, but especially in Madrid, the comb is an indispensible and important part of every woman’s dress, and a never failing accompaniment of the mantilla. A fashionable Spanish comb is not less than a foot long, and eight or nine inches broad; and no woman considers from nine to fifteen dollars (from 2_l._ to 3_l._) too much to give for this appendage; accordingly, every tenth shop, at least, is a comb shop. Another very numerous class of shops appeared to belong to booksellers; and a third--shops filled with remnants and shreds of cloth of all kinds and colours, which partly accounts for the patched appearance of the garments of the lowest orders, who doubtless find in these repositories the means of repairing their worn-out clothes. I had one day the curiosity to walk leisurely through two of the principal commercial streets, and to take a note of the different shops they contained. In the _Calle de Carretas_, I found sixteen booksellers, ten venders of combs, three jewellers, two hardware shops, two gold and silver embroiderers, two chocolate shops, two fan shops, six drapers and silk mercers, one woollen draper, one hatter, one perfumer, one fruiterer, one print shop, one wine shop, and one stocking shop. In the _Calle de Montera_, I found eight drapers and silk-mercers, eight jewellers, five hardware shops, four watch-makers, three china and crystal shops, three grocers, five embroiderers, three booksellers, three perfumers, three pawnbrokers, three chocolate shops, two fan shops, four comb shops, four provision shops, two money changers, two venders of ornaments for churches, two glove shops, two shoemakers, two gunsmiths, three venders of cocks and hens, and two of singing birds.