The majority of the correspondence collected here consists of outgoing letters written by Roscoe to his sons and to colleagues and friends in the worlds of publishing, art and politics, though there are also incoming letters addressed to him and others close to him. Some letters are brief notes regarding social engagements, while others contain more substantive discussions of topics ranging from slavery to bookselling and art collecting. Frequent correspondents include sons Robert, Richard, Thomas and Henry as well as booksellers Cadell and Davies and artist Martin Archer Shee.