Economic history article by G. W. Daniels drawing on the preserved records of McConnel and Kennedy, a Manchester fine cotton-spinning firm founded in 1791. It covers the partnership's origins, its growth in capital, workforce and steam power from 1795 to 1815, and how it bought raw cotton from Manchester dealers, Liverpool brokers and American suppliers. It also describes how it sold yarn to the Manchester, Nottingham, Glasgow and Paisley, and Belfast markets, including credit terms, agents' commissions, exchange losses, carriage and the shortage of coin.