After a brief description of a new apparatus for the determination of heats of combustion, the theory of an isothermally jacketed calorimeter is discussed. Several factors which require attention in accurate determinations are dealt with, viz.: purity of reagents, completeness of the combustion reaction, determination of time, determination of weight and corrections of the second order. A description is then given of some details of the apparatus and method.The accuracy attained, 0.014.02 yo, is demonstrated in a series of experiments. Finally, it is shown that the heat of combusiton of our sample of benzoic acid is in excellent agreement with that of preparation 39b of the National Bureau of Standards, Washington.