  We consider the abstract structure of the monoid M of mis\`ere impartial game
values. Several new results are presented, including a proof that the group of
fractions of M is almost torsion-free; a method of calculating the number of
distinct games born by day 7; and some new results on the structure of prime
games. Also included are proofs of a few older results due to Conway, such as
the Cancellation Theorem, that are essential to the analysis but whose proofs
are not readily available in the literature.
  Much of the work presented here was done jointly with John Conway and Dan
Hoey, and I dedicate this paper to their memory.
