Referee's report by Nevill Francis Mott, on a paper 'A thermodynamical theory of the tensile strength of isotropic bodies' by R Fürth Sectional committee: Physics Not recommended for publication in it's present form. He is hesitant to suggest rejection of the paper, as it contains an ingenious idea. However, the comparison with experiment that the author gives is 'quite worthless'. There are some aspects of the experiment that the author has neglected to add in the paper. [Published in Proceedings of the Royal Society A, 1941]. Endorsed on verso as received 6 May 1940. May 1940