THIS is the saddest story I have ever heard. We had known the Ashburnhams for nine seasons of the town of Nauheim with an extreme intimacy-or, rather with an acquaintanceship as loose and easy and yet as close as a good glove's with your hand. My wife and I knew Captain and Mrs Ashburnham as well as it was possible to know anybody, and yet, in another sense, we knew nothing at all about them. This is, I believe, a state of things only possible with English people of whom, till today, when I sit down to puzzle out what I know of this sad affair, I knew nothing whatever. Six months ago I had never been to England, and, certainly, I had never sounded the depths of an English heart. I had known the shallows.I don't mean to say that we were not acquainted with many English people. Living, as we perforce lived, in Europe, and being, as we perforce were, leisured Americans, which is as much as to say that we were un-American, we were thrown very much into the society of the nicer English. Paris, you see, was our home. Somewhere between Nice and Bordighera provided yearly winter quarters for us, and Nauheim always received us from July to September. You will gather from this statement that one of us had, as the saying is, a "heart", and, from the statement that my wife is dead, that she was the sufferer.Captain Ashburnham also had a heart. But, whereas a yearly month or so at Nauheim tuned him up to exactly the right pitch for the rest of the twelvemonth, the two months or so were only just enough to keep poor Florence alive from year to year. The reason for his heart was, approximately, polo, or too much hard sportsmanship in his youth. The reason for poor Florence's broken years was a storm at sea upon our first crossing to Europe, and the immediate reasons for our imprisonment in that continent were doctor's orders. They said that even the short Channel crossing might well kill the poor thing.When we all first met, Captain Ashburnham, home on sick leave from an India to which he was never to return, was thirty-three; Mrs Ashburnham -Leonora-was thirty-one. I was thirty-six and poor Florence thirty. Thus today Florence would have been thirty-nine and Captain Ashburnham forty-two; whereas I am forty-five and Leonora forty. You will perceive, therefore, that our friendship has been a young-middle-aged affair, since we were all of us of quite quiet dispositions, the Ashburnhams being more particularly what in England it is the custom to call "quite good people".