The entries of the transportation tableau are called cells. An extremely important remark is in order here. The transportation tableau above is not a Tucker tableau. In fact, the algorithm to be developed essentially translates the steps of the dual simplex algorithm of 4..2 ( which operates on a Tucker tableau ) into the language of transportation problems; in so doing, we will obtain a disguised form of the dual simplex algorithm which operates directly on the transportation tableau rather than on the much larger Tucker tableau. The next two sections give this algorithm. Although no proofs are given, comments are provided to enable the reader to see the correspondence between the steps of the two algorithms. For further discussions of the relationships between the transportation algorithm and simplex algorithm techniques, see [L2]