Referee's report by George Carey Foster, on the Bakerian Lecture 'Mechanical equivalent of heat' by Osborne Reynolds and W H Moorby Recommended for publication in Philosophical Transactions. The experiments have been carried out with skill and are worthy of the importance of the subject. The division of the paper into two parts means that there is some repetition but this could only be fixed by completely restructuring the paper. He is not sure if this would be an improvement. Subject: Physics [Published in Philosophical Transactions A, 1897]. 9 May 1897