He was a constant witness of my husband's kindness, wit, and gaiety, and made me remark for the first time, by his admiration for wealth, the opulence with which I am surrounded, and which up to this moment had only produced a disagreeable impression upon me." Considering the very different points of view of the writers, these letters are remarkably in unison.

The solid fact of the daily visits is recorded in both.

It is easy to gather from Madame Necker's letter that she was very glad to show Mr.Gibbon that for going farther and not marrying him she had not fared worse.

The rather acid allusion to "opulence" is found in both letters; but much more pronounced in hers than in his.

Each hints that the other thought too much of wealth.