This is the Mr Gibson mentioned by Stephens (1828)1, p.168 and 2, pp.16,17. Sharpe (1908) p.12 states 'It is to be regretted that few among the earlier of these students [of Lancashire entomology] left any records of their labours, in fact many of them owed the only education possessed to that training which nature herself afforded. Among such names occur ... Samuel Gibson of Hebden Bridge and Jethro Tinker of Staleybridge. These men were the first of the group of whom any records exist, and had died out by the middle of the last century. Gibson's collection of Coleoptera was for many years in the Peel Park Museum, Manchester.' He appears to have published only one article 'A list of the aquatic Coleoptera taken by Mr S. Gibson in about one hundred yard's length in the Hebden Watercourse' in Magazine of Natural History, 5, 1832, pp.555-556. (MD 1/03)