Abstract
A method of rendering non-linear observation equations susceptible to least-square adjustment is adapted to observations on the absorption of cosmic rays in bodies of water, data on which have appeared from time to time; the object being to obtain the most probable values of the constants of the assumed discrete components of the radiation. Applied to the most consistent data so far published, viz., those reported by Millikan and Cameron in 1931, the adjustment shows that the quantitative conclusions deduced from them by the observers are not derivable from the data by the method of least squares.