Must be made the day before it is to be eaten. Procure an by-heel undressed, or only scalded, and two that have been boiled as they usually are a the tripe shops.

Cut the meat off the boiled heels into neat mouthfuls, and set it by on a plate; put the trimmings and bones in a stewpan, with three quarts of water, and the unboiled heel cut into quarters; furnish a stewpan with two onions, and two turnips pared and sliced; pare oft" the red part of a couple of large carrots, add a couple of eschalots cut in half, a bunch of savory or lemon thyme, and double the quantity of parsley; set this over, or by the side of a slow, steady fire, and keep it closely covered and simmering very gently (or the soup liquor will evaporate) for at least seven hours: during which, take care to remove the fat and scum that will rise to the surface of the soup, which must be kept as clean as possible.

Now strain the liquor through a sieve, and put two ounces of butter into a clean stewpan; when it is melted, stir into it as much flour us will make it a stiff paste; add to it by degrees the soup liquor; give it a boil up; strain it through a sieve, and put in the peel of a lemon pared as thin as possible, and a couple of bay-leaves, and the meat of the boiled neels; let it go on simmering for half an hour longer, i. e. till the meat is tender. Put in the juice of a lemon, a glass of wine, and a table-spoonful of mushroom ketchup, and the soup is ready for the tureen.

Those who are disposed to make this a more substantial dish, may introduce a couple of sets of goose or duck giblets, or ox-tails, or a pound of veal cutlets, cut into mouthfuls.