Still more recent observations go to show the real basis of the metabolic upset termed diabetes mellitus. Food ingested contains carbohydrate, protein and fat. All the carbohydrate is available as glucose. Fifty-eight per cent, of the protein and ten per cent, of the fat, however, may also be considered as available glucose. Insulin produced within the body or administered by hypodermic needle in some fashion influences the use of glucose within the body. Thus, the intake of all three components of food must be carefully controlled. The average adult does not require more than one gram of protein per kilogram of body weight per day. Growing children, of course, proportionately require more generous amounts. The significant feature, at present is that the artificial administration of Insulin permits the use of diets yielding more calories than heretofore. With this new state of affairs the usual first request is for bread. The most satisfactory protein flours as a basis for a routine bread substitute are not so palatable as one would desire. Further, they are expensive. With the possibility of an increase in the carbohydrate and with a reduction of protein in the diet more attention can be given the palat-ability of a bread substitute. With this idea in mind and realizing the need of a food in which there would be a more perfect balance of carbohydrates, protein and fat, MacDowelPs concentrated their efforts upon the production of a flour that would not contain excessive amounts of either carbohydrates or protein. The result is that an entirely new diabetic flour has been produced, known as DIABAN FLOUR, from which very palatable muffins are made. Its composition is wheat, edible nuts, casein, flavoring and leavening so scientifically blended that muffins made from Diaban Flour contain less than one-third the amount of carbohydrates found in wheat bread and only twice as much protein.