Florida Agricultural Experiment Station Returns per acre of the Frotscher above materials cost were relatively low during each of the first four years. However, for 1932 to 1934 they were $122.40 and $126.65 with Austrian peas and hairy vetch, respectively, which received sulfate of ammonia, and $76.84 and $72.59 with the same crops, respectively, where no sulfate of ammonia was applied. The data in Table 7 show that returns were lower where oats were grown than with no planted cover crop, except in one section. Therefore, even with the low prices received for the nuts during 1932 to 1934 the returns above cost of materials in the legume plots were quite significant and showed a favorable increase. For the duration of the experiment the returns were highest where sulfate of ammonia was applied and legumes were grown in both winter and summer. Likewise, without cover crops and in the plot where oats and C. spectabilis were grown, returns were slightly higher where sulfate of ammonia was applied. Stuart produced fewer nuts than Frotscher and therefore gave much lower returns; consequently each pound of nuts carried a higher cost for materials which was lower in the legume than in the other plots for 1932 to 1934. Returns above cost for materials figured on an acre basis of 17 trees, however, showed that during the second period they were $28.56 and $26.01 where no sulfate of ammonia was applied in the legume Plots 1 and 2, respectively, but where sulfate of ammonia was applied they were $40.12 and $33.49. The returns were slightly higher also in the same two plots where sulfate of ammonia applications were made for the duration of the experiment. With complete fertilizer applications during 1932 to 1934 with sulfate of am- monia, trees in the unplanted plot gave a greater return than in the section where only phosphorus and potash were applied. It will be seen in Table 7 that even with the light yields and low nut prices which prevailed the returns of the Stuart above cost of materials were much better with legumes than they were in the unplanted and winter non-legume Plots 3 and 4. EFFECTS OF COVER CROPS ON THE SOIL TUBE SAMPLES In 1928 and again in 1933 soil samples were taken at three depths from definite locations between the trees in sections A of each plot to which no sulfate of ammonia was applied. The soil from each plot for the given depths of 0-9 inches, 9-21 inches, and 21-33 inches was mixed into a composite sample, passed through a two millimeter sieve, and the percent organic matter