The purpose of this paper is to explain the differences in thermodynamic qualities of two oils and to try to make this differentiation clear enough so that it can be applied to two oils extremely alike, as, for instance a given oil and the same oil to which a small amount of another substance has been added.

Report deals, first with the theory of the laminar friction flow, where the basic concepts of Prandtl's boundary layer theory are represented from mathematical and physical points of view, and a method is indicated by means of which even more complicated cases can be treated with simple mathematical means, at least approximately. An attempt is also made to secure a basis for the computation of the turbulent friction by means of formulas through which the empirical laws of the turbulent pipe resistance can be applied to other problems on friction drag.