While appreciating and agreeing with the valuable work done by Dr. Irving and Professor Hull, dealing with the New Red rocks of South Devon, as set forth in their papers on this subject in the Quart. Journ. Geol. Soc., there is only one point in which I differ from these authors; it is in relation to the rocks forming the base of the Keuper in this area.

In the last of these papers both authors agree to regard certain breccias occurring at the mouth of the river Otter, and again at the mouth of the river Sid on its eastern side, as the basement beds of the Keuper.

The basement breccias of the river Sid section, as explained by them, are the Otterton breccias again brought up, and repeated by the fault which occurs at the Chit rock, where the sandstones on the east side of the fault are brought up against the Keuper marls on its west side.

The breccias near the mouth of the Otter have been described by Dr. Irving as calcareous or dolomitic breccias, or conglomerates, which I think quite a correct description of these beds. This description, however, certainly does not apply to the alleged breccias on the left bank of the Sid, to which I shall presently refer.

The Otterton breccias or conglomerates have been traced inland by Dr. Irving to various localities, all of which I have visited and have found correctly described. The breccias in the inland localities are, however, all along the strike of the Otterton Beds, and not in any case, along the strike of the alleged breccias said to occur in the Sidmouth section.