It is now proper to compare the conclusions just derived from the study of the development of the human dorsal mesogastrium and connected structures (spleen and pancreas) with the conditions presented by the corresponding parts in one of the lower mammalia, which illustrate some of the human embryonal stages. Here again the abdominal cavity of the cat forms an instructive object of study. The purpose of the following comparison should be twofold: I. The mesogastrium, spleen and pancreas in the cat will clearly illustrate the process of human development above outlined. II. The abdominal viscera of the cat, if properly arranged, will enable us to complete the consideration of this region by including the very important relations which the transverse colon and third portion of the duodenum bear in man to the great omentum and pancreas. I. SPLEEN, PANCREAS AND GREAT OMENTUM OF CAT. After opening the abdominal cavity it will be seen that the great omentum can be lifted up, exposing the subjacent coils of the small and large intestine, to which it adheres at no point. In other words the entire dorsal surface of that part of the original mesogastrium which forms the great omentum is free. It will be remembered that this is not the case in the adult human subject, because here the dorsal surface of the great omentum adheres to the transverse colon. Consequently in man only that portion of the dorsal surface of the omentum can be seen which extends between the transverse colon and the caudal free edge of the membrane. It will be noted that on the left side the spleen is connected by its mesal surface to the omentum and through it with the stomach (gastro-splenic omentum). In other words the cat illustrates the human embryonal stage in which the spleen has appeared between the layers of the dorsal mesogastrium at the extreme left or blind end of the retrogastric pouch formed by the rotation of the stomach and elongation of the mesogastric membrane, but _before_ the adhesion has taken place between the original _left_ (now _dorsal_) layer of the vertebro-splenic segment of the mesogastrium and the primitive parietal peritoneum apposed to it (Fig. 219). Consequently the dorsal wall of the "lesser" sac in the cat is still composed of the two layers of the free vertebro-splenic segment of the mesogastrium, the primitive right (now ventral) layer not having been converted, as is the case in man, into secondary parietal peritoneum by adhesion of the original left (now dorsal) layer to the primitive prerenal parietal peritoneum. If we now examine the relation of the pancreas to the peritoneum we can establish the following facts: