It is very generally kwn that soap is made by combining a fat or oil with a water solution of sodium hydroxide (caustic soda lye), or potassium hydroxide (caustic potash). Sodium soaps are always harder than potassium soaps, provided the same fat or oil is used in both cases. The detergent properties of soap are due to the fact that it acts as an alkali regulator, that is, when water comes into contact with soap, it undergoes what is called hydrolytic dissociation. This means that it is broken down by water into other substances. Just what these substances are is subject to controversy, though it is presumed caustic alkali and the acid alkali salt of the fatty acids are formed.