The value of food is estimated in calories. A calorie may be expressed in terms of heat or in terms of work. In the laboratory and by experimentation with human subjects the value of all foods has been very scientifically demonstrated. Foods largely consist of proteins, fats and carbohydrates, which have the function of supplying the body with energy or the power to work. The proper proportion of these constituents of food makes up a _balanced ration_ which satisfies our physical needs in the way of nourishment. We get our carbohydrates from bread, fruits, vegetables, sugar and all grain products. Fats are derived from meats, eggs, butter, milk, nuts, etc. The proteins are derived from meats, eggs and some vegetables, especially beans. A calorie in terms of heat is defined as the amount required to raise one pound of water four degrees Fahrenheit. In terms of work or physical energy a calorie represents the amount of food required to lift 100 pounds about 30 feet. It has been ascertained that the average amount of calories required daily is about 3000 calories for a man who takes exercise. 2500 calories are regarded sufficient for a man who does not take exercise. Now a good balanced ration for the average man who is working moderately may be estimated in the following proportion: Carbohydrates 2000 calories Fats 800 calories Proteins 300 calories ---- 3100 calories Dietary for a Prison. At the request of the Prison Association of New York a dietary, with cost values, was prepared by Mr. William Golden, General Inspector and Dietitian of the Department of Correction, New York City, and Dr. Emily C. Seaman, Instructor in physiology and chemistry in Teachers’ College, Columbia University. They suggested a dietary for fourteen consecutive days and made an estimate of the cost. The average daily cost for each prisoner was 18.4c, based on prices February, 1917. As a sample we present their proposed bill of fare for three alternate days: WEDNESDAY. _Breakfast_--Oatmeal with milk and sugar, fruit, bread, coffee with milk and sugar. _Dinner_--Roast beef, cornstarch pudding, rice, carrots, raisin sauce, bread, coffee with milk and sugar. _Supper_--Vermicelli soup, graham bread, tea with sugar. FRIDAY. _Breakfast_--Puffed wheat with milk and sugar, bread, coffee with milk and sugar. _Dinner_--Bread, coffee with milk and sugar, salmon, scalloped rice and tomatoes. _Supper_--Bread pudding with raisins, bread, tea with sugar. SUNDAY. _Breakfast_--Rice with syrup, graham bread, coffee with milk and sugar. _Dinner_--Roast beef, baked potatoes, peas, graham bread, gelatine, coffee with milk and sugar. _Supper_--Cornstarch pudding, gingerbread, tea with sugar.