The ladies attend the boxes in their most brilliant attire, combining neatness with elegance, mostly in white; the neck and bosom partly exposed, just enough to excite admiration, without alarming the most fastidious modesty; a gold chain, or other ornament, is now and then suspended from the neck; the dress, with short sleeves; the hair tastefully arranged; a simple comb, and a few real or artificial flowers braided about the hair.

On a full night, the theatre presents a spectacle of lovely women, that a stranger would hardly expect. I have often contemplated them, with their dark expressive eyes and raven hair, adding, if possible, more beauty to countenances already so beautiful.

I think no city in the world, of the same population, can boast more charming females than Buenos Ayres. Their appearance and brilliancy, at the theatre, is not exceeded either at Paris or London; and I write from a tolerable acquaintance with the theatres of both capitals. It is true, the costly diamonds and waving plumes, that blaze from the persons of the British and French fair, are not to be seen in Buenos Ayres: those appendages, however, in my humble opinion, add not to female loveliness.

The theatre was re-opened on the 16th January, 1825, under the management of Messrs. Rosquellas and others, after having been closed two months for the purpose of repairs and alterations. Great improvements have been made: the seats in the pit are covered with crimson velvet; the whole interior of the house has been cleaned and painted; the stage thrown more forward, and the orchestra enlarged. A new drop-scene is exhibited, with the arms of the country and other devices painted upon it; and, from being better lighted, the theatre has now a neat appearance.

The operatic department constitutes the chief attraction of the theatre: in this they have Rosquellas, Vacani (the renowned buffo), the younger Vacani, Vera, the two Señoras Tanis, and Doña Angelina Tani, who sings as exquisitely as ever. Vacani, upon his re-appearance, after a short absence, was hailed with shouts of approbation, and bouquets of flowers thrown upon the stage.

In the dance, we have Touissaint, his wife, and a corps de ballet, including some Portuguese comic dancers from Rio Janeiro. Regular ballets of action now take place, in lieu of the pas de deux, and pas seul, of one or two principal dancers.

Under the old Spanish regime, the season of Lent was the most gloomy part of the year; it is now the gayest: we have operas and ballets two and three times a week, to delighted audiences; selections from The Barber of Seville, Figaro, Henry IV. &c. the orchestra led by Masoni, the skilful Masoni, whose talent draws forth raptures of applause.

It is in contemplation to get up regular operas, instead of detached pieces: Don Giovanni has been mentioned—Rosquellas to be the hero; he would both look and perform it admirably, at least to those who have not seen Ambrogetti.