New York, April 17--When the first passenger list of the Titanic was published in Monday's papers there was much curiosity over the identity of "Mr. and Mrs. Morgan," who were named as among those on board. The reporters on duty at the offices of the International Mercantile Marine Company thought at first they were meant for Mr. and Mrs. J. Pierpont Morgan, but when J. P. Morgan, Jr. appeared to make inquires he said they were not his father and mother, and he did not know who they could be. Today the discovery was made that "Mr. and Mrs. Morgan" were Sir Cosmo and Lady Duff-Gordon, who were traveling incognito. Lady Duff-Gordon is the famous London dressmaker and a sister of Mrs. Eleanor Glyn, the author. Several years ago she established a branch of her business at 17 West Thiry-sixth street, this city. On one occasion she brought over a lot of young English women to show how gowns should be worn. Last May the customs officers descended upon the establishment and arrested Manager S. J. Duggan on a charge of conspiring to import women's wearing apparel from Europe at less than its true cost. Sir Cosmo, husband of Lady Duff-Gordon, is the fifth baronet of the name. He was born in 1862 was educated at Eton and was married in 1900. Lady Duff-Gordon was then the widow of James S. Wallace.