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The author of this article, a corrosion consultant, treats an aspect of his subject which is of primary importance but which has so far received very little publicity, namely the attitude of financial, non‐technical management towards the problems arising in their plants due to corrosion deterioration. This attitude is seen to be often lacking in comprehension of the real technical and financial requirements involved. Suggestions are made whereby technical and financial management can get together and talk a similar language in overcoming the difficulties of what is nearly always a complex problem, judged from the standpoint of either party. It is emphasised that this will mean changes in the attitude of the technical man— who is frequently deficient in knowledge of fiscal requirements—as well as that of the people usually referred to as ‘management’.

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