"If it can be done, it would be the nicest thing one could think of." "It shall be done," said Frank decisively, and Dick looked up at him with admiring envy, and replied-- "Then I will help you all I can, and go shares with you in the expense." "You are a brick," said Frank; "come and look at our plans, and see if you can make any suggestions." Later on, when Frank and Jimmy were left alone, Frank said-- "He'll do, Jimmy." Jimmy said, "Yes," but looked mournful. "What's the matter, Jimmy?" "Two are company, but three are none; and you may like him better than me." Frank's hand descended heavily on his friend's shoulder, and he shook him roughly. "Don't be a fool, Jimmy," was all that he said, but in spite of the rude speech and the rough action, Jimmy saw a meaning beyond, and was quite satisfied. His face grew bright again, and from that time forward a warm friendship existed between the three boys, and was never broken or disturbed by any twinge of jealousy. [Illustration: BUILDING THE BOAT.] They lost no time in commencing to build the boat. The first thing to be done was to make two long pontoons or floats, on which to erect the superstructure of the yacht. This was a comparatively easy matter. They made two long wooden boxes of the following sizes and dimensions. Each box was twenty-four feet long, four feet wide in the middle portion and tapering off at each end to a fine point, and two feet six inches deep. It was made of one-inch deal, and strongly supported and fastened together by ribs and cross-pieces of wood in the interior. The seams were caulked with tow and a mixture of red and white lead, and then covered or protected by slips of wood nailed along them. These two pontoons were then laid on the ground side by side with a space of three feet six inches between their centres. They were then joined together by strong pieces of wood fastened the whole way across, every two feet. On the top of these again, a flooring of planks was laid, and neatly finished off round the edges with a bulwark of rope stretched on iron uprights. On this was erected a cabin three feet six inches in height, nine feet long and seven feet wide. This was fitted with a door at the aft end, and a row of little windows along each side. Inside were two low broad seats, which were also intended to serve as beds when occasion should require.