Particular attention has been given to the application of Gutta-percha, and India-rubber, in the manufacture of boots and shoes, inasmuch as it is a new field, and much interest is manifested by the “_craft_” to understand its value and use. Not least in the application of this process of shoe manufacture, is the invaluable benefit to be derived by all who wear _thin soled shoes_ or boots, inasmuch as shoes thus made are _impervious to water from the sole_, thus allowing the most delicate lady to walk with impunity upon ground, wet by the morning shower, or evening dew. Perspiration of the foot is in no wise confined by this process, as it escapes from the _upper portion_ of the shoe. The _system of cutting Patterns_, herein set forth, is alone worth the price of the work, as its simplicity, scientific correctness, and application to every description of boot or shoe, enables any mechanic possessing ordinary ingenuity, to prepare sets of patterns for all classes of work desired. Diagrams, to assist the beginner are explained so clearly, that every important rule is at once understood. A “Treatise upon Tanning” is also introduced, in which the subject is treated in a comprehensive manner, and compilations from the most approved authorities are made. The history of Vulcanization, Adulterations of India-rubber, (caoutchouc) and gutta-percha, will be found to contain many important facts and suggestions. The author is indebted to various sources for many of the scientific and historical facts herein contained. First, to a Boston gentleman of high standing, long identified with the Boot and Shoe interest, for facts in the early history of the trade in New England. A great number of English works have been carefully examined, and such of their contents as bear directly upon the elucidation of facts, and theories set forth, copied. The Scientific American, has also furnished us with many important facts and suggestions. All the _practical_ and useful compounds herein described, with a few exceptions, are the results of long, patient, and laborious investigation; also the process of making boots and shoes by the new method, are from actual tests, and personal experiments. This portion of the work, or rather the facts therein set forth, were furnished by a gentleman who has devoted many years to the prosecution of experiments in gutta-percha, and India-rubber compounds. He is acknowledged to possess great practical knowledge, and scientific research in this department of mechanical art. A general, rather than a scientific compilation has been adopted, so that the work shall be found universal in its application, although addressed especially to the mechanic. All technicalities have been avoided as far as possible, and simple descriptions, and popular terms substituted.