Cowes in the early morn is not generally known to visitors. The 'wood and brass work'--a term better known on board than on shore--is now in full swing, for this admirable function must be completed by eight bells. If cleanliness be next to godliness, surely yachts have very much to commend them, with their spotless decks, bleached runners, and immaculate canvas. In leaving the pontoon for the offing, the various craft increase in size as the water deepens. First the small raters are passed, 1/2-, 1-, 2-1/2-raters, 'Wee Winn,' 'Polynia,' 'Hoopoo,' and 'Kitten'--described by 'Thalassa' in his Solent chapter. Passing the tens and twenties the French yachts are reached, for of late years the burgee of the French club is often seen at Cowes, and the American flag is more frequent than of yore. The Guard-ship now looms. The Royal yacht, 'Victoria and Albert,' is at her buoy, the Royal Yacht Squadron nobly represented. Eight bells now strike. Immediately the morning flutter of bunting flies to the mastheads, where all the burgees should arrive simultaneously, taking the time from the flagship--but they do not, unfortunately. (N.B.--Racing flags can be lashed before eight bells, as they have no halliards.) By this time we see the 40 just astern of a yawl and ahead of a Frenchman. 'Queen Mab' is basking and glistening in the bright morning sunshine, in perfect repose, yet rather fretting to be off, for with her colour she knows what is coming. Having come alongside very carefully, without touching the varnish, we are soon on board, and find all in motion. The business of the day has begun, the preliminary functions are completed, such as sending the gig away with the superfluous gear of squeegees, mops, oars. The 12-ft. dinghy is already lashed over the skylight, with the stem wedged up to the coaming abaft of the companion. The tyers are off the mainsail, and it is soon on the hoist. The crew are going aloft, to string down on the throat halliards; gradually the peak rises, well up, about 45°, and with the modern lacing down to the boom the sail soon becomes fairly set. Next, the gaff topsail. In America, in the 'Puritan' and other racers, photography shows that they start with two, jibheader and jackyarder or club foresail, so called from the club or yard at the foot. In the 'Vigilant,' the jackyarder was set most cleverly over the jibheaded topsail when running back in the final race. In joining a racer there is nothing so comfortable for host and guest too as being on board in good time. With a flying start it is very important to be under way to the minute, especially in light winds and with a tide running, such as the swill in Cowes Roads generally is, whether spring or otherwise. It is no joke for a boatman to catch a racer once under way, even without her head sails, in the offing, to say nothing of the anathemas of the owner, and the skipper's suppressed comments.