The relationship between timber provision for navy shipyards and the naval reforms carried out during the eighteenth century has been the subject of recent analysis. The aforementioned issues, namely those pertaining to naval models and the supply of timber, were prominent in the political and economic discourses that shaped the decision to transfer the trade and navigation tribunals from Seville to Cadiz. This aspect was a point of contention between Gerónimo de Uztáriz and those who advocated for the centralisation of the navy, particularly the minister José Patiño. This chapter puts forward an analysis of the reciprocal relationship between forests, resources for the navy (dealt with in Chapter LXIII of the Theórica), and the organisation of fleets and navies from the perspective of Uztáriz's comparative critique. The author’s analysis is focused on the political and economic debate that took place within the Bourbonic Court concerning the defence of interests surrounding the creation of new shipyards and naval centres in eighteenth-century Spain.