Sixty grammes of phenolsulphonic acid were partly neutralised with 100 c.c. of a 10 per cent solution of caustic soda, and 10 c.c. formaldehyde added to 400 c.c. of the mixture (2º Bé.): a piece of pelt was completely penetrated by the solution in sixteen hours, and was subsequently tanned in two days, using an extract of 10º Bé. Similarly, by treating a pelt with 400 c.c. of a half-neutralised solution of phenolsulphonic acid (3º Bé.) plus 8 c.c. formaldehyde, and adding after eighteen hours sulphited quebracho extract to the same bath, strengthening the latter to 6º Bé., the pelt was converted into leather in two days; in this case, however, much of the tannin was precipitated by the formaldehyde present in the solution. If, on the other hand, a mixture of 80 gm. dilute phenolsulphonic acid (1:1 aq) and 14 gm. of formaldehyde were cooled for several hours and subsequently strengthened with sulphited quebracho extract to 7º Bé., no tannin was precipitated in the liquor, and a piece of pelt immersed in the latter was completely tanned in sixteen hours. To prevent the precipitation of tannin caused by the formaldehyde, sulphite cellulose extract (wood pulp) was substituted for sulphited quebracho extract, and the following experiments carried out:-- To 200 c.c. of a 6º Bé. sulphite cellulose extract plus 200 c.c. of half-neutralised phenolsulphonic acid solution was added 15 c.c. formaldehyde, and this solution tanned pelt in four days; the resultant leather was light brown, firm, and possessed good tensile strength and long fibre. Another piece of pelt was immersed in a solution of 400 c.c. phenolsulphonic acid of 3ºBé. plus 15 c.c. formaldehyde for eighteen hours, and was then tanned in a 6º Bé. solution of sulphite cellulose extract. The resultant leather was extremely light coloured, and possessed qualities similar to those described in the former experiment. Finally, pelt was immersed in a 6° Bé. solution composed of 140 gm. of a 15° Bé. sulphite cellulose extract, 10 gm. of formaldehyde, 400 gm. water, 15 gm. phenolsulphonic acid, and 30 gm. of a 10 per cent caustic soda solution, and was tanned in four days. This leather also was coloured light brown, of good tensile strength, and rather firm.