For the first time this issue contains a technical article on a specific process of manufacture. No attempt is made to vie with the technical trade publications covering this or other fields of commercial engineering. The article is presented for what it may be worth to the reader as a layman’s discussion of the interesting process of manufacturing sulphuric acid. Tied up with this technical description is the sorting of, salvaging and preserving the many parts of equipment used in a sulphuric acid product line. The article brings out very forcibly the possibilities for the use of surplus equipment and the technical advantages to be derived from installation. It is hard to say just how far it is necessary to go in the matter of technical articles in order to bring out these advantages. However, commendatory comment has been received on several articles published in the past, such as the ones on rewinding transformers and dismantling heavy duty boilers.