Before sending these ideas out into the world I have carefully endeavored to make certain that none of them is untrue to life and experience, none a half-truth that through a jingle of words may pass for a whole truth, and not one a jumping-gap for an athlete that may become a pitfall for the unskillful. I have been unwilling to pass these thoughts with only the test of my own judgment and convictions, and have submitted them to the scrutiny of a number of experienced persons, in order to have them tested from many points of view. These Thoughts on Business were, for the most part, first published, one a day, in a list of newspapers. With some revision and the addition of new matter, they are now presented in this form. The author sincerely hopes that the reader will find them in some degree helpful in moulding the spirit of a well-rounded business life.