In the Quarterly Journal of the Geological Society (vol. xxxiii. p. 142) is an important paper by Mr. Helland, on Fjords, Lakes, and Cirques in Norway and Greenland. In this he notices a theory of mine on the formation of cirques which was published in the same journal (vol. xxvii. p. 312). As I mentioned in a note attached to his paper, he somewhat misunderstands me, supposing apparently that I describe only cirques of a small size,—the fact being, that, so far as I know, the Alpine cirques are quite commensurate with those of Norway. This, however, is of slight importance. My present purpose is to give reasons why, after further observations in the Alps and Pyrenees, and even in the British Isles, I still prefer the explanation then advanced, that the cirques are mainly produced by the combined erosive action of streamlets, to the one given by Mr. Helland, that a cirque is a result of glacial action.