I was disappointed to note in your story regarding the possible merger of Edinburgh Napier and Queen Margaret universities your comparison of the financial position of the two institutions ("Merger is 'logical' in Edinburgh", 30 July).
You observe that "whereas Queen Margaret registered losses of £7.7 million in 2007-08 ... Napier has net assets of about £60 million". These figures are not comparable. Your observation is equivalent to comparing two individuals by noting that whereas one of them is walking at 4mph, the other is 6ft tall.
Mike Brooks, Guildford, Surrey.