242 Mr. Gibbes on the Conversion of 
the spermaceti of the shops. The cow, which had lain in the 
water for a year and an half, was taken up, and we found that 
the whole muscular part was perfectly changed into a white 
matter ; this was broken into small pieces, and was exposed to 
the action of the sun and air for a considerable length of time. 
By these means it lost a great deal of its smell, and seemed to 
acquire a firmer consistence. The appearance of this substance 
was somewhat singular ; for on breaking it, we found little fi - 
laments running in every direction, exactly similar to the cel- 
lular substance between the muscular fibres. These pieces were 
then beaten to a fine powder, and on this powder was poured 
some diluted nitrous acid ; after the acid had been on it for 
about an hour, a froth was formed at the top ; the acid was 
then poured off, and the substance was repeatedly washed ; it 
was then melted in hot water, and when it concreted it was of 
a very beautiful straw-colour, without the least offensive smell, 
on the contrary, it had the agreeable smell of the best sperma- 
ceti. May not this substance be applied as an article of com- 
merce ? Great quantities of it may be obtained. It burns 
with a fine flame ; and dead animals, which at present are of 
little or no use, may be changed into it. I am very sorry that 
it has not been in my power to ascertain the precise quantity 
which may be obtained from a given quantity of flesh ; but 
from what 1 have obtained, I can say that it would be very 
considerable. The running water carries off' a great deal of it, 
but that might be obviated by the addition of strainers. 
Moreover, that which is carried off by the water is the purest, 
for I always take care to get as much as possible of it, because 
I find it gives me less trouble in purifying it. The water over 
the animals, and for some distance round them, is covered with 
