In recent years there has been an increase in reports of corrosion of the concentric neutrals on buried cable in URD systems. Within the past year, these reports have been sufficiently alarming that a group from the power companies has been set up to study this problem on a crash basis. The purpose of this paper is to review some of the work that has appeared since the excellent paper published by Frank Kulman (1) in 1961. There is a growing tendency to catalog this as "a.c." corrosion or refer to "rectification" as the cause of the failures. The author will attempt to clarify some misunderstandings that are beginning to appear.

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