PROF. SMITH'S Open Letter is one of those delightful attempts to place before a brother professor a little of the knowledge which, although belonging more properly to the sphere of the writer's particular branch of learning, ought to be shared by his confrere. The letter was not written for publication, and, for that reason, is all the more delectable, for it shows a spirit of true learning, willing co-operation, and kindly friendliness which, in these days of commercial antagonism, is all the more refreshing. The preface tells us that after a discussion with the professor of poetry at Oxford, Prof. Smith desired further to explain his own position with regard to the nature of poetry and art and took the opportunity of doing so in this letter. That we have the privilege of reading it is due, apparently, to the impression that the letter made on the recipient. We do not know whether the sender made a convert, but the present writer, for one, is heartily glad that the letter has been published. The aim of the letter is primarily to explain the theory of art which Prof. Smith himself holds. He points out that any criticism of art requires a ground for criticism, and that this, again, requires a theory. The writer holds such a theory and begs leave to present it to his friend. The theory is not his own, but that of a master, but he holds it none the less sincerely for that and hopes that it is, first, intelligible and, secondly, acceptable. The theory is, of course, that of Gentile, and the letter is a clear exposition of the Italian master's views on art. This we refrain from criticising, but we admire and commend both the matter of the letter and the spirit which prompted the writing of it. Those who have any interest, either in letters or art, will thoroughly enjoy the reading of it.