The relation between physician and patient grows out of contract; and the liability of the physician for malpractice may be regarded as a breach of contract.1 On the other hand, his negligence may be regarded as tort,2 even if it is explained as a breach of his implied warranty of skill.3 The relation between attorney and client grows out of contract and a violation of duty on the part of the attorney may be treated as a breach of contract.4 On the other hand his negligence or his breach of public duty may be treated as a tort.5 An expert accountant is said to warrant his skill impliedly,6 and an injury due to his lack of skill is said to create a contract liability and not a tort liability.7 The contract between a liability insurance company and the insured creates the duty on the part of the insurance company; but the negligence of the insurance company in conducting the defense of an action against the insured gives rise to a liability which the insured may treat as a tort if he wishes.8 He may elect to sue on the contract, however, if he prefers.9