The Hertwigs have recently suggested in their very interesting memoir (No. 271) that the Triploblastica are to be divided into two phyla, (1) the Enterocoela, and (2) the Pseudocoela; the former group containing the Chætopoda, Gephyrea, Brachiopoda, Nematoda, Arthropoda, Echinodermata, Enteropneusta and Chordata; and the latter the Mollusca, Polyzoa, the Rotifera, and Platyelminthes. The Enterocoela are forms in which the primitive alimentary diverticula have given origin to the body cavity, while the major part of the muscular system has originated from the epithelial walls of these diverticula, part however being in many cases also derived from the amoeboid cells, called by them mesenchyme, by the second process of mesoblastic differentiation mentioned on p. 347. In the Pseudocoela the muscular system has become differentiated from mesenchyme cells; while the body cavity, where it exists, is merely a split in the mesenchyme. It is impossible for me to attempt in this place to state fully, or do justice to, the original and suggestive views contained in this paper. The general conclusion I cannot however accept. The views of the Hertwigs depend to a large extent upon the supposition that it is possible to distinguish histologically muscle cells derived from epithelial cells, from those derived from mesenchyme cells. That in many cases, and strikingly so in the Chordata, the muscle cells retain clear indications of their primitive origin from epithelial cells, I freely admit; but I do not believe either that its histological character can ever be conclusive as to the non-epithelial origin of a muscle cell, or that its derivation in the embryo from an indifferent amoeboid cell is any proof that it did not, to start with, originate from an epithelial cell. I hold, as is clear from the preceding statements, that such immense secondary modifications have taken place in the development of the mesoblast, that no such definite conclusions can be deduced from its mode of development as the Hertwigs suppose. In support of the view that the early character of embryonic cells is no safe index as to their phylogenetic origin, I would point to the few following facts. (1) In the Porifera and many of the Coelenterata (Eucope polystyla, Geryonia, &c.) the hypoblast (endoderm) originates from cells, which according to the Hertwigs' views ought to be classed as mesenchyme. (2) In numerous instances muscles which have, phylogenetically, an undoubted epithelial origin, are ontogenetically derived from cells which ought to be classed as mesenchyme. The muscles of the head in all the higher Vertebrata, in which the head cavities have disappeared, are examples of this kind; the muscles of many of the Tracheata, notably the Araneina, must also be placed in the same category.