Third installment of a Penny Magazine series tracing the manufacture of a woollen coat. It describes the slubbing-billy (with an engraving), the child 'piecener' labour tied to it, and the spinning of woollen yarn with jenny and mule. It then covers warping, weaving of broadcloth, and finishing: scouring, fulling, tentering and burling. It ends with a list of the workers involved up to that stage.