he objective of this study is to examine the funds to purchase clothing for the Spanish Army during the eighteenth century and their administration by the General Treasury (from now onward GT) under the authority of the Spanish Royal Finances. We try to establish the relative and absolute importance of the assigned funds under this heading and the diverse means used for contracting, including its legal structure, the payment mechanisms used by the Crown and the accounting control. he data organization of the national archives forces us to assume certain factors in relation to our study. he data related to the GT expenses is located in the Archivo General de Simancas, Dirección General del Tesoro, Inventario 16, Guión 24, bundles 1-3 (from now onward AGS, DGT, Invº 16-24, b. 1-3), in a section so-called “Asientos de lo satisfecho por la Tesorería General a la clase de Menajes y Vestuario (1739-1807)”. Such clase [kind] of equipment and clothing was just one among more than thirty to which the general treasurers distributed the items of their general data during most of the eighteenth century. 1 Unfortunately, this series does not distinguish between the amounts paid for the wardrobe and other items such as artillery, weapons and ammunition. On the other hand, the contracts for the supply of clothing were kept all together in AGS, DGT, Invº 25-1, b. 17 in another section so-called “Asientos de vestuario y artillería (1740-1790)”. With this information we can choose select examples which refer exclusively to the purchase of clothing. 273 Contracting and Accounting: 14 Spanish Army Expenditure in Wardrobe and the General Treasury Accounts in Eighteenth Century Sergio Solbes Ferri University of Las Palmas de Gran Canaria 1 he complete information about all the clases in Jurado Sánchez (2006: 157-9) and its de- scription in Torres Sánchez (printers: 8-11). 266