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marks to be given for it, are, the latitude 18° 52′, longitude 148° 2′, variation 6° east with the ship's head north or south, and the soundings. When right off the opening, bottom will be found at from 70 to 40 fathoms before any reefs come in sight; whereas, if breakers be seen and no soundings can be obtained, it may be certainly concluded that the ship is not in the fair way for this opening, and probably, that no large opening exists in that part of the barrier. On getting soundings and afterwards making the reefs near the situation above given, a ship should push through the first opening of two miles wide that presents itself, and steer south-westward amongst the inner reefs for the land; and it will not be many hours, perhaps minutes, before she will find smooth water and anchoring ground. The commander who proposes to make the experiment, must not, however, be one who throws his ship's head round in a hurry, so soon as breakers are announced from aloft; if he do not feel his nerves strong enough to thread the needle, as it is called, amongst the reefs, whilst he directs the steerage from the mast head, I would strongly recommend him not to approach this part of New South Wales.