An abstract of Colonel David Humphreys' letter to Sir Joseph Banks describing the Ancon or Otter breed of sheep, a short-legged variety that arose accidentally in Massachusetts in 1791. It covers how the breed was established, its inheritance in crosses, its deformities, and its inability to jump fences. It also notes the Ancon-Merino cross, whose fleece takes on the silky feel of merino wool, and the breed's likely extinction as Merinos spread.