Half hippopotamus, half seal, yet in no way related to either, something between a pachyderm and cetacean, the dugong is a herbivorous marine mammal, commonly known as "the sea cow," because of its resemblance in some particulars to that useful domesticated animal. It grazes on marine grass (POSIDONIA AUSTRALIS), parts of the flesh very closely resemble beef, and post-mortem examination reveals internal structure similar in most details to those of its namesake. But, unlike the cow, the dugong has two pectoral mammae instead of an abdominal udder, and like the whale is unable to turn its head, the vertebrae of the neck being, if not fused into one mass, at least compressed into a small space. In form it resembles a seal, the body tapering from the middle to the fish-like, bi-lobed tail. As with the whale, the flippers or arms do not contribute any considerable means of locomotion, but are used, in the case of the female at least, for grasping the young. When the mother is nursing her child, holding it to her breasts, she is careful as she rises to breathe, that it, too, may obtain a gulp of fresh air, and the two heads emerging together present a strangely human aspect. Traces of elementary hind legs are to be found in some small bones lying loosely in the flesh. The skull is singularly formed, the upper jaw being bent over the lower. The huge pendulous, rubber-like under lip, so studded with coarse, sharp bristles as to be known as the brush, seems a development of the under lip of the horse, and is a perfect implement for the gathering of slimy grass. To further detail the paradoxes of the dugong, it may be said that some of the teeth resemble those of an elephant; that the males have ivory tusks and of ivory their bones are made; that parts of the flesh may hardly be distinguished from veal and other parts from fine young pork. The freshly flayed hide is fully half an inch thick, and when cured and dried resembles horn in consistency. Reddish grey, sometimes almost olive green in colour, with white blotches and sparse, coarse bristles, the animal has no comeliness, and yet when a herd frolics in the water, rising in unison with graceful undulatory movements for air, and the sunlight flashes in helioscopic rays from wet backs, the spectacle is rare and fine. Rolling and lurching along, gambolling like good-humoured, contented children, the herd moves leisurely to and from favourite feeding-grounds, occasionally splashing mightily with powerful tails to make fountains of illuminated spray--great, unreflecting, sportful water-babes. Admiration is enhanced as one learns of the affection of the dugong for its young and its love for the companionship of its fellows. When one of a pair is killed, the other haunts the locality for days. Its suspirations seem sighs, and its presence melancholy proof of the reality of its bereavement.