families in francs ranging from 200 to 3,000 and the respective share spent on food. The percentage drops from 72.96% for the lowest income family to 56.9% to the highest one hence we can clearly see a drop of 16% which was the main basis for Engel’s claim. However one issue that is worth rising is how he was able to obtain the 29 observations used as the correlation coefficient between the values is relatively high and Engel never mentioned the method he used to come up with the approximations. One potential method could have been the least-squares estimation which, after coming up with the regression line and applying the adequate coefficients of interpolation, would fit the equation perfectly. Unfortunately, the first known publication of the method was over 30 years after Engel’s paper. A way simpler possibility comes to mind and it is just drawing a straight line between two points and coming up with all the relevant data graphically. However, even though it is clearly seen in the paper that the income perceived is rising by 100 francs per sample family, the food expenditure is definitely not decreasing following any fixed arithmetic trend but it could be a geometric rate. His data could have been derived from an approximation following several news articles at the time. For example, a study showed that the average skilled worker in Manchester spent 60% of his earnings on food while a corresponding family would earn around 1,700 annually which is relatively close to Engel’s estimation of 59.79. Several other sources can be quoted which make Engel’s data look more and more reliable. Engel’s data could have either been extracted from a variety of news articles and local studies from the English market at the time or from an approximation that he came up with but the soundness of the conclusion derived from the set is very rational. Implication today Engel's law can be used as an indicator when looking at standards of living in various countries. For that purpose a measure called Engel coefficient is used, which is simply a food budget share at a point in time. A country that would be poor and have a lower standard of living would have a high Engel coefficient, whereas a country with higher standards of living would have a lower Engel coefficient. The Engel coefficient is used for this purpose by The United