I can speak with any authority only of spray irrigation as applied to dairy farms in the Auckland Province, with some side references to results in other parts of New Zealand and in Australia; and I want to try to show that pasture irrigation in the Auckland Province as a general rule is neither economic nor profitable; in a few special cases it is economic; and in still fewer, profitable. By "economic" I mean as an aid to efficiency; and by "profitable" I mean as disclosed by cost accountancy. Other people use the terms "economic", "profitable", "payable", and "worthwhile" indiscriminately in reports from which I shall quote.