Mr. P. H. Sayers (this Journal, 21, 83) proposes a method of finding the observer's distance from a ship, buoy or lighthouse, the height of which is unknown, by measuring the angle between its waterline and the horizon, the angle thus found being reduced for the dip of the sea horizon for the height of eye. Table 1, an enlargement of the table which the author has used for some 15 years, gives the same information. It requires no correction for dip.