officers of rank. The conduct of both officers and men in this action has been gallant in the highest degree, and the severity of the loss occasioned solely by the obstinacy of the defence. The enemy had dug ditches across the principal streets, and placed cannon within them: he occupied the flat roofs of all the houses in commanding situations, and from thence, and the windows, poured a destructive fire of musketry, hand-grenades, fire-pots, &c. upon the columns as they advanced; having likewise had the precaution to barricade the doors in so strong a manner as to render them very difficult to force, though the troops had been provided with instruments for that purpose. Every householder, with his negroes, defended his dwelling; and it is, perhaps, not too much to say, that the whole male population of _Buenos Ayres_ was employed in its defence, which very population in the field would probably not have withstood the attack of two British regiments. On the morning succeeding the attack I received a letter from General Liniers, offering to give up all prisoners taken in the late affair, as well as those taken with Major-General Beresford, if I condescend to relinquish the attack, and withdraw his Majesty’s forces from the province. A correspondence upon this took place, which ended in the treaty I have the honour to transmit. My reasons for acceding to this negotiation were briefly these:--I had lost in the preceding attack ---- men, although I had gained a strong post on the enemy’s right flank, from which I communicated with the fleet, and from which it might be possible to fire heavy cannon on the town, and otherwise annoy it. Yet the enemy’s chief defences were too remote from this point, and too much covered by houses to allow me to hope that I could, in any given time, destroy them by cannon alone, even if the nature of my instructions had not militated against such a measure. General Liniers had likewise acquainted me in his letter, that he could not answer for the lives of his prisoners, if the attack was persisted in; and from everything I have since heard from the officers themselves, I have reason to believe they would all have been sacrificed to the fury of an exasperated rabble. Nothing, therefore, remained to be done offensively, but another attack on the town, conducted in a manner similar to the last; the event of which must have been doubtful, as my force, when collected, did not reach 5000 men; and, if even successful, my loss would probably have rendered that force insufficient to keep the place when taken. If it was deemed fruitless to attempt another attack, there yet remained two modes of retreat, either by treaty, or re-embarking in the face of the enemy.