of curvature is only two inches. The bones of the ear resemble those of the dugong.

The skeleton in the general view is similar to that of the dugong. The number of vertebræ is forty-eight, seven to the neck, seventeen to the back, twenty-four to the tail, which last have long transverse processes tipped with cartilages. The ribs are thicker and more massy than in the dugong, and considerably more spread out. There are seventeen on each side. The great and little toe have only two phalanges. The toe next the great one has three, the third four, and the fourth toe three phalanges: these are shown in the drawing of the skeleton.

The stomach differs from that of the dugong in the solid glandular part being more pyramidal, and connected to the general cavity by a neck, and the two lateral pouches being wider and shorter, the posterior the largest.

The food was found to be fuci.

The cæcum consists of a large globular bag with two finger-like hollow processes, unlike the cæcum in other animals, and therefore is represented in the annexed drawing. The uterus resembles that of the dugong.

The heart and lungs were not in a state to be examined. In these two species of this extraordinary tribe of animals, between which there is so great a resemblance, the teeth are totally different, which shows the mode of classing animals from the appearance of the teeth to be very erroneous.

The engravings, Plates XXVI. XXVII. XXVIII. XXIX. require no particular explanation, as the scale is marked on the plates.