  We present new high resolution inelastic neutron scattering data on the
candidate spin liquid Tb2Ti2O7. We find that there is no evidence for a zero
field splitting of the ground state doublet within the 0.2 K resolution of the
instrument. This result contrasts with a pair of recent works on Tb2Ti2O7
claiming that the spin liquid behavior can be attributed to a 2 K split
singlet-singlet single-ion spectrum at low energies. We also reconsider the
entropy argument presented in Chapuis {\it et al.} as further evidence of a
singlet-singlet crystal field spectrum. We arrive at the conclusion that
estimates of the low temperature residual entropy drawn from heat capacity
measurements are a poor guide to the single ion spectrum without understanding
the nature of the correlations.
