Take the entrails of sheep, or any other animal, procured from the newly-killed carcase. Thoroughly clean them from all impurities and from attached fat, and wash them well in clean water; soak in soft water for two days, or in winter three days, then lay them on a table and scrape them with a small plate of copper, having a semicircular hole cut in it, the edges of which must be quite smooth and not capable of cutting. Now, after washing, put them into fresh water, and there let them remain till the next day, when they are again to be scraped. Let them soak again in water for a night, and two or three hours before they are taken out add to each gallon of water 2 oz. of pearlash. They ought now to scrape quite clean from their inner mucous coat, and will consequently be much smaller in dimensions than at first. They may now be wiped dry, slightly twisted, and passed through a hole in a piece of brass, to equalise their size; as they dry, they are passed every two or three hours through other hole.*, each smaller than the last.

When dry they will be round and well polished, and being oiled are fit for use. (See also ii. 319.)