In a communication made to the Royal Irish Academy, nearly three years ago, I described a series of experiments on the heat evolved during the mutual reaction of acids and bases upon one another, from which the general conclusion was deduced, that when the influence of all extraneous circumstances is eliminated, the heat is determined by the basic and not by the acid element of the combination. Nearly at the same time an important memoir was published by M. Hess on thermo-chemistry, in which an opposite result was arrived at, deduced however from a very limited number of experiments, and merely announced by its author, as a probable generalization, the accuracy of which could only be determined by further researches. The principle, as stated by M. Hess, is this, that different bases disengage the same quantity of heat in combining with the same acid. In the present state of chemical knowledge we cannot attempt the resolution of this problem by direct experiments on the anhydrous acids and bases, even if we adopt the hypothesis, no longer universally admitted by chemists, that the proximate constituents of neutral salts are the ordinary acids and bases. Experiments performed with the concentrated acids are not adapted to yield simple results, since the mere circumstance of dilution with water produces the evolution of large quantities of heat in the case of some acids, and none, or a very slight variation of temperature in the case of others. It is for this reason that when an alkaline solution is neutralized by the addition of an equivalent of nitric acid, the heat disengaged is very different, according to the state of concentration of the acid; while the same circumstance produces little or no effect, when the tartaric acid is employed. If we institute a further comparison between the results, it will be found that while no simple relation exists between the temperatures obtained with different acids in a concentrated state, there is a very close approximation to an equal development of heat when the same base is neutralized by any dilute acid.