a town of Spain, Biscay, capital of the province of Guipuzcoa, on the Oria, here crossed by two splendid bridges, 35 miles S.W. of Bayonne. It is surrounded by walls, flanked with towers and entered by several gates. The houses are regularly and well built of stone, and have in general iron balconies; and the streets are straight and well paved. There is a fine parish church with three naves, several other places of worship, a nunnery, a suppressed convent, now occupied by barracks, a college, academy of design, and several schools; two town-halls, a custom-house, hospitals, &c. Tolosa has many manufactories, including iron-works, machine-shops, paper-mills, flour-mills, tanneries, potteries, &c. The inhabitants of the suburbs are largely employed in agriculture. The town was occupied by the French from 1808 till 1813. Pop. 7000.