Twain's relationship with Carnegie deserves to be studied more than it has been. Carnegie, along with quite a few others, seems to fall into the vague category of "friends," and not much research (that I'm aware of, anyway) has gone beyond that to look at the nature of the relationship. There is no doubt that Twain and Carnegie were in at least roughly the same New York social circle during the 1900s, but so were quite a few other people, and a study of Twain's position within that larger group of early 20th century New York society would be quite interesting. Besides his involvements with the anti-imperialist and peace movements, Carnegie also contributed financially to the Southern Educational Board founded by Robert C. Ogden in 1901 to improve race relations in the South by providing educational opportunities for African Americans, and in January 1904 (while Twain was in Europe) he spoke at a conference held in Carnegie Hall to advance unity among African American leaders (see Ralph Luker, _The Social Gospel in Black and White_). We know that Twain was also very interested in race relations during the same period, but I don't know that it was something Twain and Carnegie ever discussed. _Autobiography of Andrew Carnegie_ includes some information about their relationship, and Carnegie also wrote a memorial tribute to Twain that can be found in the _North American Review_ 191 (June 1910): 827-828. Some of both Carnegie's and Twain's anti-imperialist writings are available online through my Anti-Imperialism in the United States, 1898-1935, web site at http://web.syr.edu/~fjzwick/ail98-35.html Two of Carnegie's essays are listed on the Essays, Speeches and Pamphlets contents page and a large section on Twain can be found through the Literature contents page. My essay there on "Mark Twain, William Dean Howells and the Anti-Imperialist League, 1899-1920" might be useful because it discusses a split within the League in 1904-1905 in which Twain, Howells and Carnegie all took different positions. Carnegie apparently paid the printing costs for the Anti-Imperialist League of New York's pamphlet version of "To the Person Sitting in Darkness" but that, in itself, shouldn't be interpreted as indicating a special personal friendship. Carnegie was one of the League's primary financial supporters and paid for numerous other publications. There are also some _New York Times_ articles about both available online through Barbara Schmidt's Mark Twain in the New York Times page at http://www.tarleton.edu/activities/pages/facultypages/schmidt/nytindex.html Jim Zwick