While it is only within the past few years that the possibility of reclaiming oil from cotton-waste has aroused such earnest attention, it must be acknowledged that many firms sought to reduce their expenditure by submitting their cloths and waste to a laundrying process. Of course, by this practice the textiles were recovered, but the oil was lost, while material expense was incurred in the conduct of the laundrying operations and the acquisition of suitable detergents. An interesting record of the cost of the respective processes is forthcoming from a certain firm in the South of England. It refers to two years’ operations, the one referring to straight laundrying of the sponge cloths and waste, while the other refers to the latest method of dealing with such materials. Under the former _régime_ the cost for the year was £219 9s. 2d.--$1,097.28. The heaviest items were for the purchase of sponge cloths and waste, the figures for which were £62 17s. and £137--$314.25 and $685--respectively. The cost of washing the dirty cloths at 7s. 3d.--$1.78--per week was £18 17s.--$94.25. The firm then acquired a small oil reclamation and cloths-cleaning plant at a cost of £125--$625. During the year, under the new conditions, the expenditure on account of sponge cloths and waste was £25 16s. and £85 15s.--$129 and $428.75--respectively, but, for purposes of comparison, one-fifth was added to each item to counteract the slackness encountered, and to bring the subject more in line with the experience of the previous year. But even after making these allowances the total expenditure for these two articles came out at only £133 17s. 2d.--$669.28--against £199 17s.--$999.25--when the textiles were laundered. Inclusive of all expenditure, including wages, washing materials, power, and interest at 5 per cent. upon the first cost of the plant, the total cost was £199 4s. 4d.--$996.8--as compared with £219 9s. 2d.--$1,097.28--for the previous year--a saving of £20 4s. 10d.--$101.20. But under the new system 716 gallons of oil, totally lost under the previous method, were reclaimed, which represented £11 15s.--$58.75, so that the total saving was £31 19s. 10d.--$159.98, representing approximately 25 per cent. on the capital outlay incurred for the installation of the plant.