The profits in vegetable gardening are quite variable. In some instances they are so large that people are loath to believe the accounts, while in others the net returns are trifling. Considerable glass is used on places making the highest financial showing. At Cleveland, O., for example, a grower has been netting $10,000 a year on 12 acres, but the reader should know that about 2 3/4 acres of this ground is covered with greenhouses in which are grown lettuce, tomatoes and cucumbers. The early vegetable plants are also started in these houses. The owner of this little farm is a master in everything that counts for success. Most growers, however, must be satisfied with much smaller returns. Peter Henderson regarded $200 an acre a fairly satisfactory profit in market gardening, while he frequently procured much larger returns. There are records of single acres yielding from $1,000 to $2,000, at least one-half of which sums should be net profits. It is hoped that these statements will not be misleading, for the best growers sometimes have very little profit from a season's work. In truck farming the profits range from a few dollars to several hundred dollars an acre. A great deal depends upon market and seasonal conditions. Commercial vegetable gardening is very generally regarded as one of the most profitable branches of horticulture, but success and failure depend more upon the ability of the man than upon any other factor.