In the January number of the quarterly journal published by The British Institute of Philosophy, called Philosophy, Sir James Jeans with extraordinary ability has represented the view of the universe which may be held now in the twentieth century by a mathematician, and concludes that this representation contributes to and upholds an idealistic philosophy. Now with the contention that an idealistic philosophy is superior to any other, that is to say nearer the truth, we may be allowed to sympathize. Several physicists, even in the nineteenth century, were inclined to sustain the essence of Berkeley's view, or to consider that metaphysical truth must lie somewhere in that direction. G. F. FitzGerald, for instance, was notably of that opinion. But he was not prepared on that account to abandon the physical view of existence, and to take refuge in mere mathematical abstractions.