THE vellum (which should be the best Italian, and prepared from the kid), is of peculiarly fine and white texture, different from parchment both in substance and quality. I import it myself, and previously prepare it for the artist, so that both sides are equally good to receive the drawing upon. Yet there is always a preferable side, which can easily be distinguished: it is in reality the inside of the skin, and has the smoothest appearance. The price varies, according to the size, from 10s. to 3l. the skin. Parchment of course is much cheaper, and English vellum may also be had, but it does not possess the beautiful and even quality of Italian. To prepare it for drawing, it should be stretched on a board made of good deal; the vellum should be cut larger all round than the board, by about its thickness (three-quarters of an inch), and sponged with a perfectly clean sponge and water, on the side only which is to lay against the board. When moderately soaked, it should be laid between a fresh mangled napkin for about five minutes, to let the vellum get an equal moisture; the board is then placed on the top, and the two corresponding sides are tightly folded over, and resting it on the side, you begin to nail from the centre, with small gimp-pins, till one side is completed, each pin to be about one inch and a half apart. You then do the same operation on the other side, previously stretching it slightly and evenly with the hand, and then again fixing the pin, from the centre till the second side be completed. You then again lay the board flat on the napkin, and fold the two ends over as before, and complete the stretching of the vellum in a similar manner. You will then have only the back of the drawing-board uncovered by the vellum. Let it gradually dry when it will lie perfectly smooth and unwrinkled; and it is then ready to work upon.