This chapter is concerned with the interface between lawyers, law and accountancy in England in the period from 1 850 to 1950. In particular, it attempts to explain why the legal profession (principally, solicitors) seem­ ingly yielded up to their great rivals, the accountancy profession, much work which they had hitherto undertaken and also much new work which they might reasonably have hoped to capture. Although the issues raised by the interface between law, lawyers and accountants are of great contem­ porary as well as historical interest they have received surprisingly little attention.