Blankets of a good quality are scarce, and bear an unconscionable price. I should recommend to every passenger, that he take three of the largest double milled, and one smaller under blanket. He will find them useful on board-ship; and, in the cold season, will not be displeased to find such in his possession. Their value in the hottest time of the year, when the wind is dry, and clouds of dust every where passing, is extreme. If a bed be covered with two or three blankets, at that season, it will always remain cool and pleasant. It may be supposed that calico sheets are not adapted to the torrid zone; and such is strictly the case. Accordingly, we find the greater portion of Europeans provided with hemp sheeting: many go to the expence of coarse Irish linen for that purpose, and make their pillow cases of fine Holland, or of a fabric, called _grass-cloth_, imported from China, and said to be made from the smaller fibres of what is usually called _India-gut_, or _weed_. Whatever the material may be, its smooth, glossy surface, and its disposition to resist absorption, more than any other cloth in use, qualify it pre-eminently for that purpose to which we apply it. I should recommend that twelve sheets were taken; each formed of one breadth of very fine Russia, or other hempen cloth, and full eleven feet in length. During the passage, they may be used in that form; which, if they are full ell-wide, will be found broad enough. On arrival in India they should be joined two and two, so as to form three, instead of six pairs. In regard to pillow cases, one for every pair of sheets in their original state, will suffice: they should be of Irish linen. A good mattress made of horse-hair, is, in the East, a valuable article. I should recommend one made to fit the cot, or bed-place, on board-ship; which will generally be from 6 ft. to 6 ft. 2 in. in length, and from 22 to 28 in. in width. This mattress should be filled to the thickness of near five inches, and enclosed in a double case of the strongest ticking: by this means, on arrival, the mattress may be extended to double its size, with the choicest materials; the hair being spread thinner, and the ticking reduced from double to single. A pillow filled with feathers is scarcely to be seen in India! I would, however, recommend, that, in lieu of a bolster, a pillow stuffed with horsehair should be taken, with one feather pillow. On board-ship, the former would be found acceptable in hot weather, while the latter may be resorted to in stormy latitudes. Their alternate application, as uppermost, would prove refreshing and comfortable, at least, if not conducive to salubrity.