Under-shirts, made of chequered calico, of a moderate fineness, will be found extremely pleasant, and preserve the upper-shirts from being soiled by contact with the body: of such, an equal number should be made; if with sleeves, and reaching to the hips, they will serve for sleeping in: there should be no ties, nor any opening, except for about eight inches down, on one side, from the neck, but not in front; a button will suffice to keep the parts together, after the head has been passed through. For wear on board-ship, nothing can equal pantaloons, of which two pairs of thick, and two of thin, should be provided; together with as many pairs of wove cotton long-drawers, to wear under them. The thick kinds may be milled broad cloth, or wove worsted; the thin ones of light corderoy, aleppine, &c. Half-stockings of worsted, and of cotton, will be requisite; a dozen pairs of the former, and three dozen of the latter: they will all be found useful in India. Two or three black velvet stocks, made to tie with ribbon, will be serviceable; and, as articles in great request abroad, about four dozen of neck-handkerchiefs, of very fine linen, not calico, should be made up: an equal quantity of a coarser kind may be laid in for under wear. Cotton handkerchiefs, of a small size, such as may be put into a waistcoat pocket, will be found preferable: of these, full four dozen; they should be white, with very neat, narrow borders. Two good warm waistcoats of woollen must be provided, and about two dozen of white waistcoats, made of fine Irish linen. Breeches in the same proportion, and of the same qualities. To wear with the latter, two dozen pairs of long cotton stockings, and half a dozen pairs of short, wove, cotton drawers, should be provided. The stockings ought to be of the best quality. A dozen pairs of silk stockings will also be useful on arrival in India, where they are extremely scarce, generally damaged, and bear an enormous price. A substantial great-coat will, on many occasions, be acceptable during the voyage; as will two pairs of boots, and as many of shoes; one stout, the other light, for ship wear. I cannot too forcibly recommend that measures be left with the tailor, the shoe and boot-maker, the hatter, &c. in order that regular supplies may be sent yearly, or half-yearly, through the medium of some friend in London; who could get all articles of such a description shipped in the privileges of some of the officers of the Indiamen; the freight payable on delivery at Calcutta, Madras, or Bombay, respectively. It will be proper to have two or three coats to wear on board-ship: two should be of broad cloth, and one of camlet, or some other light stuff: a warm dressing gown of flannel, with two lighter, of printed linen, will be essentially serviceable.