WHEN we first commenced housekeeping, we were six in family, five of whom breakfasted together, the three young men in the shop, Mr. B——, and myself. The cloth was laid by the servant girl at half-past seven precisely; at ten minutes to eight I used to make tea, and at eight o’clock we were seated at breakfast, which was composed merely of bread and butter at discretion, fresh water cresses when plentiful, or sometimes boiled eggs, and for variation, once a week, coffee, and if in the winter, we had toast, which I never suffered any servant to prepare more than five minutes before we were seated, for, if standing any time, the dry toast becomes tough, and the buttered very greasy, and consequently unpalatable, as well as indigestible. Twenty minutes only was the time allowed for breakfast, after which the table was cleared, the cloth carefully folded and put by for the next morning, for we kept a separate one for dinner, and imposed the fine of a half-penny upon any one who should spill their tea or coffee over the cloth by carelessness. Such was always my plan when in business; for you must know as well as myself, it is not only the expense of the washing, but the continual wear and tear of the linen, which make such frequent washings so ruinous, but my cloth used always to look clean, and I am confident that not less than five pounds a-year were saved on that very trifling matter, and you know we thought as much then of five pounds as we perhaps now do of twenty.

Before partaking of a breakfast, you must provide the materials (which I always select of the best quality), and require to know how to prepare them. I shall, therefore, give you a series of every description of articles which may properly be partaken of at the breakfast-table.