This book is another example of the new thought movement where the author looks at the law of attraction in the sense of thought with the respect of the power of mind. Atkinson points out the similarities between the law of Gravitation and the mental law of attraction. He ex-plains that thought vibrations are as real as those manifesting as light, heat, Magnetism and electricity. The difference is in the vibratory rate which also ex-plains the fact that thought vibrations cannot usually be perceived by our five senses. The author, rather skilfully, argues that there are huge gaps in the spectrum of light and sound vibrations, wide enough to include other worlds. It is logical that these activities would be perceived by sense organs at-tuned to them. Increasingly sophisticated scientific instruments are able to register more and more of these hidden frequencies.