Scholars assert that the Cold War began at one of several different points. Material recently available at the National Archives yields a view different from those already presented. From these records, and material from the Foreign Relations Series, Parliamentary Debates, and United States Government documents, a new picture emerges. This study focuses on the British occupation of Germany and on the Council of Foreign Ministers' Moscow Conference of 1947. The failure of this conference preceded the adoption of the Marshall Plan and a stronger Western policy toward the Soviet Union. Thus, the Moscow Conference emphasized the disintegrating relations between East and West which resulted in the Cold War.