Second installment of a serial in The Penny Magazine tracing the manufacture of a broadcloth coat. It explains the felting property of sheep's wool, including the serrated fibre structure Youatt observed under the microscope in 1835. It then describes the early woollen-manufacturing stages: sorting long versus short wool, washing, willowing, scribbling and carding, with an engraved section of a wool-carding engine. The article ends with the wool as carded rolls, ready for spinning, and is to be continued.