  We reveal an underlying flaw in Reginald T. Cahill's recently promoted
quantum foam inflow theory of gravity. It appears to arise from a confusion of
the idea of the Galilean invariance of the acceleration of an individual flow
with what is obtained as an acceleration when a homogeneous flow is superposed
with an inhomogeneous flow. We also point out that the General Relativistic
covering theory he creates by substituting a generalized Painleve-Gullstrand
metric into Einstein's field equations leads to absurd results.
