How to Measure for Tall Boots & Chaps
Before you begin measuring, please ensure that you:
- Are wearing breeches or leggings (avoid jeans, as they don’t allow for accurate leg measurements).
- Have socks on, but no shoes.
- Are standing on a flat surface.
For easy reference to the size guide, we recommend you measure in centimetres (CM).

Step 1
The most important place to start is ensuring you have the correct shoe size. All Parlanti riding boots follow the standardised EU sizing for men and women. At CLK, we size Parlanti boots in IT (Italian) sizing, which is the same as EU sizing.
For example: if you are a 40 EU shoe size, you are also a 40 IT shoe size.
You can refer to the size guide below for men’s and women’s shoe sizes. Please note: men and women share the same IT sizes.
Youth sizing can be found nearest to the bottom of this page.

Step 2
Measure the widest part of your calf.

Step 3
Measure the circumference just below your knee bone.

Step 4
With a slightly bent leg, measure from the bottom of the heel to the crease of your bent leg.
Record your measurements — Height / Entrance / Calf — in centimetres (CM).
Then, refer to the size guide specific to the tall boots or chaps you’re interested in.
For ease, every product page on CLK includes its respective size guide directly on the page.
Foot/Shoe Size Guide
IT | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 |
UK m | 3 | 4 | 4 ½ | 5 ½ | 6 ½ | 7 | 7 ½ | 8 | 9 | 10 | 11 |
UK w | 2 ½ | 3 ½ | 4 | 5 | 6 | 6 ½ | 7 | 7 ½ | 8 ½ | 9 ½ | 10 ½ |
US m | 3 ½ | 4 ½ | 5 | 6 ½ | 7 | 8 | 8 ½ | 9 ½ | 10 | 10 ½ | 11 ½ |
US w | 5 | 6 | 6 ½ | 7 ½ | 8 ½ | 9 | 9 ½ | 10 | 10 ½ | 12 | 13 |
Malibu & KK Tall Boots Size Guide
Foot Size ITÂ | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 |
Leg Size | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf |  Heigh/Ent/Calf |  Heigh/Ent/Calf |  Heigh/Ent/Calf |  Heigh/Ent/Calf |
S | Â 41.9/26/28 | 42.7/26.5/28.5 | 43.5/27/29Â | 44.3/27.5/29.5 | 45.1/28/30 | 45.9/28.5/30.5 | 46.7/29/31 | Â 47.5/29.5/31.5 | Â 48.3/30/32 | 49.1/30.5/32.5 | 49.9/31/33 |
S+ | 43.9/26/28 | 44.7/26.5/28.5 | 45.5/27/29Â | 46.3/27.5/29.5 | 47.1/28/30 | 47.9/28.5/30.5 | 48.7/29/31 | 49.5/29.5/31.5 | 50.3/30/32 | 51.1/30.5/32.5 | 51.9/31/33 |
SH | 45.4/26/28 | 46.2/26.5/28.5 | 47/27/29Â | 47.8/27.5/29.5 | 48.6/28/30 | 49.4/28.5/30.5 | 50.2/29/31 | 51/29.5/31.5 | 51.8/30/32 | 52.6/30.5/32.5 | 53.4/31/33 |
SH+Â | 47.4/26/28 | 48.2/26.5/28.5 | 49/27/29Â | 49.8/27.5/29.5 | 50.6/28/30 | 51.4/28.5/30.5 | 52.2/29/31 | 53/29.5/31.5 | 53.8/30/32 | 54.6/30.5/32.5 | 55.4/31/33 |
M | 41.9/28/30 | 42.7/28.5/30.5 | 43.5/29/31 | 44.3/29.5/31.5 | 45.1/30/32 | 45.9/30.5/32.5 | 46.7/31/32 | 47.5/31.5/33.5 | 48.3/32/34 | 49.1/32.5/34.5 | 49.9/33/35 |
M+Â | 43.9/28/30 | 44.7/28.5/30.5 | 45.5/29/31 | 46.3/29.5/31.5 | 47.1/30/32 | 47.9/30.5/32.5 | 48.7/31/33 | 49.5/31.5/33.5 | 50.3/32/34 | 51.1/32.5/34.5 | 51.9/33/35 |
MH | 45.4/28/30 | 46.2/28.5/30.5 | 47/29/31 | 47.8/29.5/31.5 | 48.6/30/32 | 49.4/30.5/32.5 | 50.2/31/33 | 51/31.5/33.5 | 51.8/32/34 | 52.6/32.5/34.5 | 53.4/33/35 |
MH+Â | 47.4/28/30 | 48.2/28.5/30.5 | 49/29/31 | 49.8/29.5/31.5 | 50.6/30/32 | 51.4/30.5/32.5 | 52.2/31/33 | 53/31.5/33.5 | 53.8/32/34 | 54.6/32.5/34.5 | 55.4/33/35 |
L | 41.9/30/32 | 42.7/30.5/32.5 | 43.5/31/33 | 44.3/31.5/33.5 | 45.1/32/34 | 45.9/32.5/34.5 | 46.7/33/35 | 47.5/33.5/35.5 | 48.3/34/36 | 49.1/34.5/36.5 | 49.9/35/37 |
L+Â | 43.9/30/32 | 44.7/30.5/32.5 | 45.5/31/33 | 46.3/31.5/33.5 | 47.1/32/34 | 47.9/32.5/34.5 | 48.7/33/35 | 49.5/33.5/35.5 | 50.3/34/36 | 51.1/34.5/36.5 | 51.9/35/37 |
LHÂ | 45.4/30/32 | 46.2/30.5/32.5 | 47/31/33 | 47.8/31.5/33.5 | 48.6/32/34 | 49.4/32.5/34.5 | 50.2/33/35 | 51/33.5/35.5 | 51.8/34/36 | 52.6/34.5/36.5 | 53.4/35/37 |
LH+Â | 47.4/30/32 | 48.2/30.5/32.5 | 49/31/33 | 49.8/31.5/33.5 | 50.6/32/34 | 51.4/32.5/34.5 | 52.2/33/35 | 53/33.5/35.5 | 53.8/34/36 | 54.6/34.5/36.5 | 55.4/35/37 |
XLÂ | 41.9/32/34 | 42.7/32.5/34.5 | 43.5/33/35 | 44.3/33.5/35.5 | 45.1/34/36 | 45.9/34.5/36.5 | 46.7/35/37 | 47.5/35.5/37.5 | 48.3/36/38 | 49.1/36.5/38.5 | 49.9/37/39 |
XL+Â | 43.9/32/34 | 44.7/32.5/34.5 | 45.5/33/35 | 46.3/33.5/35.5 | 47.1/34/36 | 47.9/34.5/36.5 | 48.7/35/37 | 49.5/35.5/37.5 | 50.3/36/38 | 51.1/36.5/38.5 | 51.9/37/39 |
XLHÂ | 45.4/32/34 | 46.2/32.5/34.5 | 47/33/35 | 47.8/33.5/35.5 | 48.6/34/36 | 49.4/34.5/36.5 | 50.2/35/37 | 51/35.5/37.5 | 51.8/36/38 | 52.6/36.5/38.5 | 53.4/37/39 |
XLH+Â | 47.4/32/34 | 48.2/32.5/34.5 | 49/33/35 | 49.8/33.5/35.5 | 50.6/34/36 | 51.4/34.5/36.5 | 52.2/35/37 | 53/35.5/37.5 | 53.8/36/38 | 54.6/36.5/38.5 | 55.4/37/39 |
Miami & Denver Tall Boots Size Guide
Foot Size ITÂ | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44/45 |
Leg Size | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf |  Heigh/Ent/Calf |  Heigh/Ent/Calf |  Heigh/Ent/Calf |
S | 41.1/26.5/28.5 | 41.9/27/29 | 42.7/27.5/29.5 | 43.5/28/30 | 44.3/28.5/30.5 | 45.1/29/31 | 45.5/29.5/31.5 | Â 46/30/32 | Â 47/30.5/32.5 | 48/30.5/32.5 |
S+ | 43.1/26.5/28.5 | 43.9/27/29 | 44.7/27.5/29.5 | 45.5/28/30 | 46.3/28.5/30.5 | 47.1/29/31 | 47.5/29.5/31.5 | 48/30/32 | 49/30.5/32.5 | 50/30.5/32.5 |
SH | 44.6/26.5/28.5 | 45.3/27/29 | 46.1/27.5/29.5 | 47/28/30 | 47.7/28.5/30.5 | 48.5/29/31 | 49.3/29.5/31.5 | 50/30/32 | 50.8/30.5/32.5 | 51.6/30.5/32.5 |
SH+Â | 46.5/26.5/28.5 | 47.3/27/29 | 48.1/27.5/29.5 | 49/28/30 | 49.8/28.5/30.5 | 50.5/29/31 | 51.3/29.5/31.5 | 52/30/32 | 52.8/30.5/32.5 | 53.6/30.5/32.5 |
M | 41.1/28.5/30.5 | 41.9/29.5/31.5 | 42.7/29.5/31.5 | 43.5/30/32 | 44.3/30.5/32.5 | 45.1/31/33 | 45.5/31.5/33.5 | 46/32/34 | 47/32.5/34.5 | 48/32.5/34.5 |
M+Â | 43.1/28.5/30.5 | 43.9/29/31 | 44.7/29.5/31.5 | 45.5/30/32 | 46.3/30.5/32.5 | 47.1/31/33 | 47.5/31.5/33.5 | 48/32/34 | 49/32.5/34.5 | 50/32.5/34.5 |
MH | 44.6/28.5/30.5 | 45.3/29/31 | 46.1/29.5/31.5 | 47/30/32 | 47.7/30.5/32.5 | 48.5/31/33 | 49.3/31.5/33.5 | 50/32/34 | 50.8/32.5/34.5 | 51.6/32.5/34.5 |
MH+Â | 46.5/28.5/30.5 | 47.3/29/31 | 48.1/29.5/31.5 | 49/30/32 | 49.8/30.5/34.5 | 50.5/31/33 | 51.3/31.5/33.5 | 52/32/34 | 52.8/32.5/34.5 | 53.6/32.5/34.5 |
L | 41.1/30.5/32.5 | 41.9/31/33 | 42.7/31.5/33.5 | 43.5/32/34 | 44.3/32.5/34.5 | 45.1/33/35 | 45.5/33.5/35.5 | 46/34/36 | 47/34.5/36.5 | 48/34.5/36.5 |
L+Â | 43.1/30.5/32.5 | 43.9/31/33 | 44.7/31.5/33.5 | 45.5/32/34 | 46.3/32.5/34.5 | 47.1/33/35 | 47.5/33.5/35.5 | 48/34/36 | 49/34.5/36.5 | 50/34.5/36.5 |
LHÂ | 44.6/30.5/32.5 | 45.3/31/33 | 46.1/31.5/33.5 | 47/32/34 | 47.7/32.5/34.5 | 48.5/33/35 | 49.3/33.5/35.5 | 50/34/36 | 50.8/34.5/36.5 | 51.6/34.5/36.5 |
LH+Â | 46.5/30.5/32.5 | 47.3/31/33 | 48.1/31.5/33.5 | 49/32/34 | 49.8/32.5/34.5 | 50.5/33/35 | 51.3/33.5/35.5 | 52/34/36 | 52.8/34.5/36.5 | 53.6/34.5/36.5 |
XLÂ | 41.1/32.5/34.5 | 41.9/33/35 | 42.7/33.5/35.5 | 43.5/34/36 | 44.3/34.5/36.5 | 45.1/35/37 | 45.5/35.5/37.5 | 46/36/38 | 47/36.5/38.5 | 48/36.5/38.5 |
XL+Â | 43.1/32.5/34.5 | 43.9/33/35 | 44.7/33.5/35.5 | 45.5/34/36 | 46.3/34.5/36.5 | 47.1/35/37 | 47.5/35.5/37.5 | 48/36/38 | 49/36.5/38.5 | 50/36.5/38.5 |
XLHÂ | 44.6/32.5/34.5 | 45.3/33/35 | 46.1/33.5/35.5 | 47/34/36 | 47.7/34.5/36.5 | 48.5/35/37 | 49.3/35.5/37.5 | 50/36/38 | 50.8/36.5/38.5 | 51.6/36.5/38.5 |
XLH+ | 46.5/32.5/34.5 | 47.3/33/35 | 48.1/33.5/35.5 | 49/34/36 | 49.8/34.5/36.5 | 50.5/35/37 | 51.3/35.5/37.5 | 52/36/38 | 52.8/36.5/38.5 | 53.6/36.5/38.5 |
XXL | 41.1/34.5/36.5 | 41.9/35/37 | 42.7/35.5/37.5 | 43.5/36/38 | 44.3/36.5/38.5 | 45.1/37/39 | 45.5/37.5/39.5 | 46/38/40 | 47/38.5/40.5 | 48/38.5/40.5 |
XXL+ | 43.1/34.5/36.5 | 43.9/35/37 | 44.7/35.5/37.5 | 45.5/36/38 | 46.3/36.5/38.5 | 47.1/37/39 | 47.5/37.5/39.5 | 48/38/40 | 49/38.5/40.5 | 50/38.5/40.5 |
XXLH | 44.6/34.5/36.5 | 45.3/35/37 | 46.1/35.5/37.5 | 47/36/38 | 47.7/36.5/38.5 | 48.5/37/39 | 49.3/37.5/39.5 | 50/38/40 | 50.8/38.5/40.5 | 51.6/38.5/40.5 |
XXLH+ | 46.5/34.5/36.5 | 47.3/35/37 | 48.1/35.5/37.5 | 49/36/38 | 49.8/36.5/38.5 | 50.5/37/39 | 51.3/37.5/39.5 | 52/38/40 | 52.8/38.5/40.5 | 53.6/38.5/40.5 |
Evo Dressage Tall Boots Size Guide
Foot Size ITÂ | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44/45 |
Leg Size | Heigh/Calf | Heigh/Calf | Heigh/Calf | Heigh/Calf | Heigh/Calf | Heigh/Calf | Heigh/Calf |  Heigh/Calf |  Heigh/Calf |  Heigh/Calf |
XS | 40/31 |
41.5/31.5 | 44/32 | 45/32.5 | 45/33 | 45.5/33.5 | 47/34 |
48/34.5 | 48.5/35 | 49/35.5 |
XS+ | 42/31 | 43.5/31.5 | 46/32 | 47/32.5 | 47/33 | 47.5/33.5 | 49/34 | 49.5/34.5 | 50.5/35 | 51.5/35.5 |
XSH | 44/31 | 45.5/31.5 | 48/32 | 49/32.5 | 49/33 | 49.5/33.5 | 50/34 | 51/34.5 | 51.5/35 | 53/35.5 |
XSH+ | 46/31 | 47.5/31.5 | 49.5/32 | 50.5/32.5 | 50.5/33 | 51/33.5 | 51.5/34 | 52.5/34.5 | 53/35 | 54.5/35.5 |
S | 40/32.5 | 41.5/33 | 44/33.5 | 45/34 | 45/34.5 | 45.5/35 | 47/35.5 | 48/36 | 48.5/36.5 | 49/37 |
S+ | 42/32.5 | 43.5/33 | 46/33.5 | 47/34 | 47/34.5 | 47.5/35 | 49/35.5 | 49.5/36 | 50.5/36.5 | 51.5/37 |
SH | 44/32.5 | 45.5/33 | 48/33.5 | 49/34 | 49/34.5 | 49.5/35 | 50/35.5 | 51/36 | 51.5/36.5 | 53/37 |
SH+Â | 46/32.5 | 47.5/33 | 49.5/33.5 | 50.5/34 | 50.5/34.5 | 51/35 | 51.5/35.5 | 52.5/36 | 53/36.5 | 54.5/37 |
M | 40/33.5 | 41.5/34 | 44/34.5 | 45/35 | 45/35.5 | 45.5/36 | 47/36.5 | 48/37 | 48.5/37.5 | 49/38 |
M+Â | 42/33.5 | 43.5/34 | 46/34.5 | 47/35 | 47/35.5 | 47.5/36 | 49/36.5 | 49.5/37 | 50.5/37.5 | 51.5/38 |
MH | 44/33.5 | 45.5/34 | 48/34.5 | 49/35 | 49/35.5 | 49.5/36 | 50/36.5 | 51/37 | 51.5/37.5 | 53/38 |
MH+Â | 46/33.5 | 47.5/34 | 49.5/34.5 | 50.5/35 | 50.5/35.5 | 51/36 | 51.5/36.5 | 52.5/37 | 53/37.5 | 54.5/38 |
L | 40/35 | 41.5/35.5 | 44/36 | 45/36.5 | 45/37 | 45.5/37.5 | 47/38 | 48/38.5 | 48.5/39 | 49/39.5 |
L+Â | 42/35 | 43.5/35.5 | 46/36 | 47/36.5 | 47/37 | 47.5/37.5 | 49/38 | 49.5/38.5 | 50.5/39 | 51.5/39.5 |
LHÂ | 44/35 | 45.5/35.5 | 48/36 | 49/36.5 | 49/37 | 49.5/37.5 | 50/38 | 51/38.5 | 51.5/39 | 53/39.5 |
LH+Â | 46/35 | 47.5/35.5 | 49.5/36 | 50.5/36.5 | 50.5/37 | 51/37.5 | 51.5/38 | 52.5/38.5 | 53/39 | 54.5/39.5 |
XLÂ | 40/36.5 | 41.5/37 | 44/37.5 | 45/38 | 45/38.5 | 45.5/39 | 47/39.5 | 48/40 | 48.5/40.5 | 49/41 |
XL+Â | 42/36.5 | 43.5/37 | 46/37.5 | 47/38 | 47.5/38.5 | 47.5/39 | 49/39.5 | 49.5/40 | 50.5/40.5 | 51.5/41 |
XLHÂ | 44/36.5 | 45.5/37 | 48/37.5 | 49/38 | 49/38.5 | 49.5/39 | 50/39.5 | 51/40 | 51.5/40.5 | 53/41 |
XLH+ | 46/36.5 | 47.5/37 | 49.5/37.5 | 50.5/38 | 50.5/38.5 | 51/39 | 51.5/39.5 | 52.5/40 | 53/40.5 | 54.5/41 |
XXL | 40/37.5 | 41.5/38 | 44/38.5 | 45/39 | 45/39.5 | 45.5/40 | 47/40.5 | 48/41 | 48.5/41.5 | 49/42 |
XXL+ | 42/37.5 | 43.5/38 | 46/38.5 | 47/39 | 47.5/39.5 | 47.5/40 | 49/40.5 | 49.5/41 | 50.5/41.5 | 51.5/42 |
XXLH | 44/37.5 | 45.5/38 | 48/38.5 | 49/39 | 49/39.5 | 49.5/40 | 50/40.5 | 51/41 | 51.5/41.5 | 53/42 |
XXLH+ | 48/37.5 | 47.5/38 | 49.5/38.5 | 50.5/39 | 50.5/39.5 | 51/40 | 51.5/40.5 | 52.5/41 | 53/41.5 | 54.5/42 |
Chaps Size Guide
Leg Size | Height | Entrance | Calf |
XS | 41 | 26 | 28.2 |
XS+ | 44 | 26.4 | 28.7 |
XSH | 46 | 26.4 | 28.7 |
S | 45 | 28 | 30.5 |
S+ | 48 | 28.5 | 31 |
SHÂ | 50 | 28.5 | 31 |
M | 45 | 31.5 | 34 |
M+ | 48 | 32 | 34.5 |
MH | 50 | 32 | 34.5 |
L | 45.5 | 34 | 37 |
L+ | 49.5 | 35.5 | 38 |
LH | 51.5 | 35.5 | 38 |
XLÂ | 45.5 | 36 | 38.5 |
XL+Â | 49.5 | 37 | 39.5 |
XLHÂ | 51.5 | 37 | 39.5 |
Polo Boots Size Guide
Foot Size ITÂ | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44/45 |
Leg Size | Heigh/Calf | Heigh/Calf | Heigh/Calf | Heigh/Calf | Heigh/Calf | Heigh/Calf | Heigh/Calf |  Heigh/Calf |  Heigh/Calf | Heigh/Calf |
S | 38/31 | 39/31 | 40/32 | 41/33 | 42/34 | 44/35 | 45/36 | 46/37 | 47/37.5 | 48/38.5 |
M | 38/33 | 39/33 | 40/34 | 41/35 | 42/36 | 45/37 | 45/38 | 46/39 | 47/39.5 | 48/40.5 |
L | 38/35 | 39/35 | 40/36 | 41/37 | 42/38 | 44/39 | 45/40 | 46/41 | 47/41.5 | 48/42.5 |
Zip | 32 | 33 | 34 | 35 | 36 | 37.5 | 38.5 | 39.5 | 40.5 | 41.5 |
Youth Foot/Shoe Size Guide
IT | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 |
UK | 10 | 11 | 11 ½ | 12 ½ | 13 | 1 | 2 | 2 ½ |
US | 11 | 12 | 12 ½ | 13 | 1 ½ | 2 | 3 | 3 ½ |
K-Boots Kids Jumping Boots Size Guide
Foot Size ITÂ | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 |
Leg Size | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf | Heigh/Ent/Calf |  Heigh/Ent/Calf |
S | 28/19/20 | 29/20/21 | 30/21/22 | 31/22/23 | 32/22.5/23.5 | 34/23/24 | 35/24/25 | 36/25.5/26.5 |
S+ | 30/19/20 | 31/20/21 | 32/21/22 | 33/22/23 | 34/22.5/23.5 | 36/23/24 | 37/24/25 | 38/25.5/26.5 |
SH | 31.5/19/20 | 32.5/20/21 | 33.5/21/22 | 34.5/22/23 | 35.5/22.5/23.5 | 37.5/23/24 | 38.5/24/25 | 39.5/25.5/26.5 |
M | 28/21/22 | 29/22/23 | 30/23/24 | 31/24/25 | 32/24.5/25.5 | 34/25.5/26.5 | 35/26.5/27.5 | 36/27.5/28.5 |
M+Â | 30/21/22 | 31/22/23 | 32/23/24 | 33/24/25 | 34/24.5/25.5 | 36/25.5/26.5 | 37/26.5/27.5 | 38/27.5/28.5 |
MH | 31.5/21.22 | 32.5/22/23 | 33.5/23/24 | 34.5/24/25 | 35.5/24.5/25.5 | 37.5/25.5/26.5 | 38.5/26.5/27.5 | 39.5/27.5/28.5 |
L | 28/23/24 | 29/24/25 | 30/25/26 | 31/26/27 | 32/26.5/27.5 | 34/27.5/28.5 | 35/28.5/29.5 | 36/29.5/30.5 |
L+Â | 30/23/24 | 31/24/24 | 32/25/26 | 33/26/27 | 34/26.5/27.5 | 36/27.5/28.5 | 37/28.5/29.5 | 38/29.5/30.5 |
LHÂ | 31.5/23/24 | 32.5/24/25 | 33.5/25/26 | 34.5/26/27 | 35.5/26.5/27.5 | 37.5/27.5/28.5 | 38.5/28.5/29.5 | 39.5/29.5/30.5 |
XLÂ | 28/25/26 | 29/26/27 | 30/27/28 | 31/28/29 | 32/28.5/29.5 | 34/29.5/30.5 | 35/30.5/31.5 | 36/31.5/32.5 |
XL+Â | 30/25/26 | 31/26/27 | 32/27/28 | 33/28/29 | 34/28.5/29.5 | 36/29.5/30.5 | 37/30.5/31.5 | 38/31.5/32.5 |
XLHÂ | 31.5/25/26 | 32.5/26/27 | 33.5/26/28 | 34.5/28/29 | 35.5/28.5/29.5 | 37.5/29.5/30.5 | 38.5/30.5/31.5 | 39.5/31.5/32.5 |