All oxen should fast from twenty-four to forty-eight hours before being killed; when killed and skinned, they are opened and the inside cleaned; they are then hung up, and ought to be exposed to a draught until cold, and then divided down the back into two parts, leaving the head whole; these sides are then divided into two, called the fore and hind-quarters: the fore-quarter contains the shin, the clod and stickings, leg of mutton piece, chuck, middle rib, fore rib; the hind-quarter consists of the rump, sirloin, thin and thick flank, the veiny-piece, aitch-bone, buttock or round, and leg and foot; the head contains the tongue, palate, and brains; the entrails consist of the sweetbread, kidneys, skirts, and the double roll and reed tripe. When the meat is cut up, the following kernels are taken out: those in the neck, where the shoulder clod is removed; two from the round, the pope's eye, and one from the flap; one in the thick flap in the middle of the flank, and another between the rump and aitch-bone: these must be removed to preserve the beef, particularly in hot weather. The flavor and quality of the meat depend on the country from whence it comes, and the nature of its food.* As a general rule, the flesh ought to be of a dark red color, smooth, open-grained, with fat rather white than yellow running in thin streaks through the flesh. Ox-beef is the largest and richest, but heifer is better, if well fed. It should be hung for two days previous to using, in a cool place, free from draught; it will keep good from three to six days, according to the weather.

* See future Letters.

287. Sirloin of Beef should never be less than three of the short ribs, and will weigh more or less according to the size of the ox from which they are taken ; that from a small, well-fed heifer I consider the best, and will weigh about twelve pounds, and take about two hours to roast, depending much on the fire. Having spitted or hung the joint, cover it with buttered paper, and place it about eighteen inches from the fire; about one hour after it has been down, remove the paper and place the joint nearer the fire, and put half a pint of water, with a little salt, in the dripping-pan; about a quarter of an hour before removing from the fire, dredge it with flour and salt from the dredging-box; when taken from the fire, empty the contents of the dripping-pan into a basin, from which remove the fat; pour the gravy in the dish, and then place the joint on it; serve some scraped horse-radish separate. A Yorkshire pudding is very excellent when cooked under this joint.

288. Ribs of Beef - This piece should consist of at least three ribs; the bones are generally sawn through about three inches from the top ; these should be removed, leaving the flap, which fold under and fix with wooden skewers. This, in roasting, should be prepared and dredged as the sirloin. A drop of coloring gives the gravy an inviting appearance.