The late Dr. Vincent A. Smith published an article in the Journal of the Royal Asiatic Society for 1898 in which he sought to disprove Sir Alexander Cunningham's identifications of Kauśāmbī and Śrāvastī with Kosam in the district of Allahabad and Set-Maheth (Saheṭh-Maheṭh) on the borders of the Gonda and Bahraich districts respectively. He himself located Śrāvastī in the vicinity of the village of Khajura near Balapur in Nepal and Kauśāmbī at or near Sutna in the Riwa state. In 1907–8 and 1908–9, when I had the privilege of co-operating with Dr. J. Ph. Vogel and Sir John Marshall in the exploration of the ancient mounds at Saheth-Maheth, I found two inportant imscriptions which fiṇally and conclusively established the identity of those remains with Śrāvastī. I am now in a position to announce the discovery of an equally important inscription in the vicinity of Kosam which makes it certain that the extensive remains near that village mark the actual site of the city of Kauśāmbī. I have also carefully studied the three inscriptions mentioning the name of Kausambi which were known to Dr. Smith, and find that they definitely support the same view.