Has given Mr Frost a letter of introduction to Count [Benjamin Thompson] Rumford. Compliments Mrs Smith on her turkeys. Has planted 'Eriocaulon decangulare'.

Count [Benjamin Thompson] Rumford received Mr Frost, on Banks recommendation. Approves of Smith's plan to publish the first two volumes of "Flora Britannica" now and to delay publication of the third "till paper is cheaper". Mr Mayer's presentation to George III. A large narwhal washed up on Lincolnshire coast, a chance to correct former errors regarding the description of the creature.

Thanks Smith's mother for turkeys. Has received pamphlets. Glad to hear of Smith's progress in arranging, and writing, papers of [John] Sibthorp. Institut Français has begun its election of foreign members, including President Jefferson of USA for political economy, Dr Hayden for belles-lettres and Banks for geometry and physics. Has heard of disputes in Linnean Society over election of foreign members.

Asks Smith to thank Mr Grave for "his magnificent present" of a swan, and Smith's mother for turkeys. Uncertain how the "sudden and unexpected concussion" caused by resignation of Prime Minister William Pitt will end, "dear old England cannot suffer much" [Pitt resigned after an impasse was reached over Catholic Emancipation].

Sends the contents of a parcel from Stockholm, Sweden, and the the [Johann] Hedwig volume requested by Smith. Suggests a plant of Smith's is 'Orobus sylvaticus' owing to the stipulae. Thanks Smith's mother for turkeys.

Thanks for turkey. Has had 'Limosella diandra' from [Charles] Konig and [William] Roxburgh but no drawing of it. Does not think it is the 'Gratiola pusilla' of [Carl Ludwig von] Willdenow. Happy at the improvement in Smith's health. Asks Smith's opinion of author Peter [Peregrine] Lille.

A box of "excellent" biscuits, only just discovered to have been sent by Smith. General fear of invasion by Napoleon but "united heart and hand to oppose it". Thanks Smith's mother for Christmas turkey, hopes Smith will recover his health soon.

Asks Smith to thank Dr [Henry] Reeve for his thesis as due to long illness has been unable to do it himself, and to let Reeve know his library is open to him any time. Remarks on Smith's visit to Liverpool; compliments [James] Currie's talents and desires introduction to [William] Roscoe. Happy to offer Smith his assistance with "Flora Graeca" if needed. Experimenting with rearing turkeys in Lincolnshire, asks Mrs Smith to send a Norfolk turkey once a fortnight for comparison. Lady Banks would like a large box of Valentine cakes.

Would have recommended Don [James Donn] to be gardener of Kensington Gardens but George III appointed William [Townsend] Aiton, gardener of Kew, instead. An immense acquisition of living plants from China collected by a gardener from Kew, which along with the Cayenne plants of "last winter" must make Kew "far superior" to any other botanic garden. Kew has also received a vast collection of seeds from the unknown parts of New Holland [Western Australia], and are growing plants from seed from the same place sent last winter. Peter, Brown and Bauer are left behind in Sydney, New South Wales.

Thanks Mrs Smith for turkey. Proposes amended title page for the "Flora Graeca", as suggested by [Jonas] Dryander, and suggestions for what to include in the introduction, including history of the work and [John] Sibthorp's sacrifices.

Urges Smith to reread his last letter [not extant] where Smith will find that Banks did not draw parallels between Smith and [Richard] Salisbury. Had Banks known how deep the quarrel between Smith and Salisbury had become he would never have undertaken the "hopeless task" of effecting a reconciliation, and now relinquishes it. Refers Smith to his advice in last letter, viz to refrain from personal altercations but by no means avoid potential discussion. Remarks that whilst he does not "feel the esteem for Salisbury [he] once did" he does not "despise his indefatigable industry".

Unable to give Mr Patterson any information regarding the state of George III's flock of merino sheep. Had recommended to the King [George III (1738-1820)] for a ram to be sold for 25 guineas, a "fine wooled sheep". The King's flock of the negretti strain of Spain, "finer than the original flock". One ram castrated this year because of a few "king hairs" in his wool but has not had one other sheep that did not pass the judgement of the wool-stapler, who annually examines each sheep.

Friendly criticism of Smith's book; wonders whether he relied too much on [Erasmus] Darwin who was "too poetical to be correct" and [William] Forsyth who was "too cunning" to be quite so pure as Smith supposes him. Pleased to hear that the second fasiculum of "Flora Graeca" is to be printed soon. Genus 'Silene' has always been obscure and remarks on this subject will be welcome.

Assures Smith that he does not think ill of him if they differ in opinion. Relates a series of experiments with peach, cherry and pear trees for investigating [William] Forsyth's claim for regenerating old trees with his "plaster", at the request of George III. Asks whether in the Norfolk dialect a turkey's nest is called her "rip".

Satisfied that the toad Smith has encountered is the 'Bufo terrestus' of [August Johann] Rösel [von Rosenhof] and the natterjack of Banks' neighbourhood in Lincolnshire. Describes some of its habits and large population on Putney Common and at Wimbledon. [Thomas] Pennant hated toads so much that "he shrunk even from a picture of one". Would be glad if Mrs Smith continues supplying turkeys. Has received a letter from Nottingham, stating that the ['Grauis'?] on the banks of the Trent are only autumnal flowering because the cattle eat them down in the Spring, and that the true saffron crocus is abundundant in the same place.

Sends roots and runners of a grass called 'Fiorin' which [William] Richardson has written on with intention of making it a valuable animal foodstock, suspects it may be 'Agrostis stolonifera'. Has been bound to his bedroom since beginning of January. A vast fish, 55 feet [16.7m] long and 12 feet [3.7m] in circumference, that was washed up on the Orkney Islands is a cartilaginous fish and not a whale, as was supposed.

Has resigned management of the King's [George III (1738-1820)] merino flock due to ill health. Only way Banks knows of obtaining the sheep is at the King's sale.

Thanks Smith for turkeys. Grateful for assistance Smith has given to Mr Home. Postscript of a short Christmas poem by Thomas Tusser, taken from Tusser's "Five Hundred Points of Good Husbandry", remarks that it was first printed in 1557.