folded up in the bed-frames, then three, or at the outside four, some 4 or 5 inches apart, should be screwed up just in the position where the shoulders of a sitter would be likely to rest against them. Four or five may be fitted up on each side of the forecastle. The upper batten should be higher up than the top one in the main cabin, as it may be useful for screwing hooks into. The writer, however, prefers in the main cabin, instead of any battens, clean pieces of duck, or, what is better still, Willesden cloth (waterproof), made to hang loosely from hooks, reaching down to the sofas, and cut to the shape of the after sideboards, holes being sewn in to allow the iron hooks which carry the bed-frames to come through. This fitting always lightens up the cabin, and is easily taken down and scrubbed. For beds, the iron frames supplied to all yachts' forecastles for the men, with canvas bottoms to them, are far the best and most comfortable. They take up less room than a hammock, and stow away nicely against the cabin's side when not in use. With these frames the writer has used quilted mattresses, the heads of which have ticking covers large enough to hold a pillow, and the whole is sewn on to strong American or waterproof cloth, which forms a covering when the bed and its blankets are rolled up and have to be stowed away. In the forecastle, a movable pantry may be screwed up against the battens on the port side (the bed will be on the starboard side). This should be an open case with three shelves and two drawers underneath. The upper shelf must be divided off to take the three sizes--dinner, soup, and small plates. Between the plates, outside the divisions, there can be uprights on which to thread double egg-cups. On the lower shelf there should be holes cut to carry tumblers, and between the tumblers slots for wineglasses. The bottom shelf is for cups and saucers. One of the drawers ought to be lined with green baize to hold silver plate and knives. If the sideboards aft are fixtures, a tin case made to the shape of the yacht's side, to rest on the part of the sideboard on which the lid hinges, and reaching up to the deck, is a capital fitting to have. The inside should be arranged in partitions to hold tea, coffee, sugar, biscuit, and other square canisters, also Dutch square spirit bottles. The door may be double, or if single, should open from the bottom and trice up to a hook overhead, so that it may not in any way hinder the opening of the sideboard lid at the same time. Two or three movable shelves placed right in the eyes of the yacht forward make useful stowage room for a man to keep his clothes, as there they stand less chance of getting wet. Between the sideboards aft a removable box ought to be fixed with screws, of sufficient depth to hold an iron bucket, washing basin, and all the conveniences of a lavatory. This will be directly under the cabin hatch, and from 8 to 10 inches abaft it. The lid should leave a few