Furnishing the kitchen is often looked upon as quite of secondary importance; but, instead of being last and least, it ought to be first and foremost, for a cook cannot be expected to send up a good dinner without proper utensils, any more than a carpenter can turn out a piece of furniture without proper tools. It is no doubt a great mistake to have many things in use, for a bad servant will have every one dirty before she begins to wash up, and a good servant will have a lot of work in keeping them clean and in good order. There are a few utensils, not at all expensive, which are a great aid to the cook and a saving of time too, and yet from some cause or other are seldom found in an ordinary kitchen. Before glancing at these we might consider what is the best covering for the floor. There is no doubt that deal boards well scrubbed look nicer than anything else, but to keep them spotless involves a lot of labour, and as this is not always to be had, perhaps the wisest plan is to cover it with oilcloth or linoleum; a good medium quality can be bought for 3s. 3d. a square yard, and if properly laid will last for years. By the way, it should not be washed, but only rubbed with a damp cloth first and then with a piece of flannel dipped in oil soda and scrubbing will ruin it very quickly. If the cupboard accommodation is scanty the dresser should be bought with cupboards underneath; in this case it will cost about three pounds, but if without cupboards one pound ten shillings. A deal table is the best, and this must be kept white with constant scrubbing; while the cookery is going on a piece of oil baize might be laid over it. Pearson's carbolic sand soap will remove any grease spots very quickly; the paste board and rolling pin can also be kept white in the same way. It will be found an advantage to have two or three French or butchers' knives for cooking purposes, instead of using the dinner knives. These can be bought from 1s. 6d. each; they are stronger and take a better edge than ordinary knives. Wooden and iron spoons will be found cheaper and better than using table spoons as these latter are soon ruined if used for stirring; cookery spoons cost about 3d. each; two of each would be found sufficient. A conical strainer is more convenient and useful than the round ones so generally used. For mixing bowls the agate iron are the best; they are a little more expensive in the first place than the yellow earthenware, but they are unbreakable, and therefore cheaper in the end; they cost about 4s. 6d. each. A small sausage machine is very necessary, for by means of this useful contrivance many scraps of meat and bread can be utilized; the cost of one is 10s. 6d. A pestle and mortar, too, will be found of great use in making up odds and ends into dainty tit-bits; these, too, cost about 10s. 6d. Wire and hair sieves are invaluable for preparing soups and many other dishes; sieves with a wooden rim will be found the most durable; they cost 2s. 6d.