The =Sycamore= (_Acer Pseudo-platanus_) is, without doubt, the most valuable hard-wooded tree of timber size that I have come across for planting in exposed seaside situations. It succeeds well, even at highwater mark, the stout, twiggy branches being thrown out into the very face of the blast. Even during winter, and in a leafless state, the amount of shelter afforded by this tree is quite surprising. Taking everything into consideration—its great hardihood, and suitability to various soils and situations, I consider the sycamore the most valuable of any deciduous tree that I have yet tried for seaside planting. The =Elder= (_Sambucus nigra_) is, amongst small-growing trees, the best for planting in exposed seaside districts. Its powers of endurance are even greater than those of the sycamore, although the amount of shelter it affords is by no means so great. Where its branches are constantly exposed to the saline-laden breeze, and its roots amongst almost pure sand, it grows and thrives in a manner that is quite surprising. With the greatest advantages have I used the elder as a wind-break on some of the most exposed and desolate coasts of the British Isles. Even where grown as a single specimen, it seems to disregard the angry blast and saline particles with which it is almost constantly pelted—a fact that may be verified, in not one, but several stations along the coast. Then, what tree is of readier culture than the elder, succeeds better in poor, sandy soils, or spreads about to an equal extent? The =Norway Maple= (_Acer platanoides_) stands the first brunt of the sea-breeze in a most commendable way—indeed, it may be recommended as one of the most hardy and valuable trees for the purpose under consideration that could be named. On the western coast of England, and in a very exposed and wind-swept district, I have used it with the greatest success in the formation of plantations, as it is of rapid growth and soon forms an excellent shelter to the other less hardy kinds of trees. It is by no means particular as to soil, but succeeds all the better if this is fairly rich. The =Winged Elm= (_Ulmus alata_).—From a long experience of this, at present, little-known tree, I have every confidence in recommending it as one of the most valuable trees for planting in cold, wind-tortured, and maritime districts that have yet found their way into this country. Where many of our hardiest trees are bent and shrinking from the blast, this elm stands nobly out, and seems to defy both winds and storm.