Hoofs are from the German and home markets, and are worth about twelve pounds per ton. They are used generally in the cheapest description of combs, but although the least valuable material, are subject to the most costly and ingenious processes of manufacture. At the time of our visit the quantity of horns and hoofs in stock amounted to upwards of one hundred tons of each. Enormous piles of different varieties--from the delicate curvature of the small Highland ox to the equally beautiful but enormous _cornu_ of the ferocious buffalo of the Cape; from the Smithfield horns to those of the gigantic buffalo of Thibet and Siam--all lay piled in inextricable confusion. After a glance at the steam-engine, fifty horse-power, and the largest of the horizontal kind in Scotland, we proceeded to see the first stage of the manufacture, where horns are cut into assorted sizes by a circular saw. A horn is twice cut transversely, and afterwards, if a large one, longitudinally. The tips or extremities here cut off are sent to Sheffield, where they are converted into table-knife and umbrella handles; and for this purpose sixteen thousand horns can be cut up in a week. Instead of being divided in this manner, the hoofs are, after being boiled a certain time, to render the fibre soft, cut into two pieces; or rather the sole is stamped out by vertical punching-machines of the same irregular conformation. The horns and hoofs thus cut are then brought in pieces into the pressing department. The first thing that strikes the visitor on entering is the peculiar and easily distinguishable odor of burnt horn, which indeed is predominant throughout the works. This arises from the high temperature necessary to the fabrication of horn, which to a greater or less extent effects decomposition of the material, and is invariably accompanied with the disengagement of the peculiar gases which create the odor. Along the floor of this department are thirty-six furnaces of a peculiar construction, and at each of these a man and boy were busily engaged in shaping the cut horns into flat plates, by heating the pieces, and then cutting them to the required shape with knives. They were then inserted between screw-blocks, and pressed flat. If, however, the plates are required for stained combs, as the greater part of them are, a different mode of pressing is pursued. Into a rectangular cast-iron trough about two and a half feet long by twelve inches wide and deep, a number of iron hot-plates are put; they are then oiled on their surface, and the plates of horn inserted between them; a wedge is next driven into the press by the percussion-force of a weight falling eight feet, producing a force of about one hundred and twenty tons. This pressure on the horn in the iron plates has the effect of breaking the fibre to a certain degree, and forcing it to expand in a lateral direction. Whatever may have been the original color of