DONALDSON, Justice.
Claimant (respondent, cross-appellant) Lester M. Griffin brought this action [175]*175against his employer, defendant (appellant, cross-respondent) Potlatch Forests, Inc., its surety, defendant (appellant, cross-respondent) Workmen’s Compensation Exchange, defendant Treasurer of the State of Idaho, and defendant Industrial Special Indemnity Fund, for relief under the workmen’s compensation law.
The facts reveal that Griffin had been employed by Potlatch since 1941. In 1942 his left leg was injured in a logging accident while employed by Potlatch. Under the existing workmen’s compensation laws he received $864.00 total temporary disability payments and $1,782.00 partial permanent disability payments. His permanent partial disability was rated as equivalent to 75% of the loss of the left leg at the knee.
January 7, 1965, in the course of his employment with Potlatch, Griffin suffered an accidental injury to his back while attaching a blade to a bulldozer. As a result of the injury, a hemilaminectomy and a spinal fusion were performed. Griffin became surgically healed on about March 7, 1966.
At the time of the accident, he was employed as an assistant mechanic with an average weekly salary of $101.40. He was married, 51 years old, and had two children under the age of eighteen living at home. One of the children became eighteen on July 24, 1965, and left the household on that date. The other became eighteen on December 18, 1966.
Medical evidence revealed that in addition to the earlier injury to the left leg, which necessitated the use of some form of leg brace, claimant also suffered from severe arthritis of the right leg. On May 3, 1966, Dr. George Wallace, one of the attending physicians, rated the permanent partial disability due to the 1965 accident as 10% of the loss of a leg at the hip. On June 6, 1966 he revised his estimate to 50% of the loss of a leg at the hip (precluding use of an artificial limb). Dr. Joseph Lynch, another attending physician, apparently concurred in this estimate.
At a hearing on November 15, 1967, Dr. Wallace, who had re-examined the claimant just prior to the hearing, testified that Griffin was totally and permanently disabled from continuing in his former employment; that 50% of the disability was due to the 1965 accident and 50% to the pre-existing condition; and that the partial permanent disability due to the 1965 injury should continue to be rated at 50% of the loss of a leg at the hip (precluding use of an artificial limb). He also testified that by 50% of the loss of a leg at the hip, he meant a partial permanent disability equivalent to 50% of the whole man, or 50% “unspecified,” as the term is used in the State of Washington.
March 21, 1968, the Industrial Accident Board made the following awards:
Medical Expenses $2,124.84
Total Temporary Disability Jan. 28, 1965-July 24, 1965 $1,138.37
Total Temporary Disability July 24, 1965-March 7, 1966 $1,329.54
Both of these awards had been paid prior to institution of this action.
Concerning partial permanent disability the Board ruled:
“Because of his left leg and knee industrial injury of October 1, 1942, and the severe arthritis of his right leg, claimant’s physical impairment and residual disability resulting from the back injury of January 7, 1965, is greater than such would be without the pre-existing conditions. Therefore the Board finds and rules that claimant has a permanent partial disability of 75 percent as com[176]*176pared to the loss of a leg at the hip attributable to the accident and injury of January 7, 1965.”
Specific indemnity was awarded for partial permanent disability equivalent to 75% of the loss of a leg, for a period of 135 weeks from March 8, 1966, at the rate of $30.00 per week, an aggregate of $4,-050.00.1 From this were deducted over-payments for total temporary disability compensation in the sum of $97.09. The specific indemnity award thus was $3,-952.91. That part of the petition for relief which named the State Treasurer and the Industrial Special Indemnity Fund as defendants was dismissed.
Cross-appellant Griffin contends that he is entitled to an award for total permanent disability. A review of the transcript and exhibits before us reveals that the medical witness, Dr. George T. Wallace, felt Mr. Griffin to be incapable of performing his old job, but to be physically capable of handling a desk job or other type of light work, not involving lifting or strenuous physical exertion. It also appears that Griffin owns and operates a small farm.
The total disability compensation statute, I.C. § 72-310(a), states in part:
“Where the injury causes total disability for work, the employer during such disability shall pay the injured employee weekly compensation in accordance with the following schedule * * *.” (emphasis supplied)
It is the purpose of the Workmen’s Compensation Law, except where it provides for specific indemnities (I.C. § 72-313), that compensation be provided to make good for the loss or impairment of earning power resulting from on-the-job injury, and that industry be required to bear the burden which otherwise would fall on the worker and his family. Arnold v. Splendid Bakery, 88 Idaho 455, 401 P.2d 271 (1965) ; Crawford v. Nielson, 78 Idaho 526, 307 P.2d 229 (1957) ; Frisk v. Garrett Freightlines, 76 Idaho 27, 276 P.2d 964 (1954) ; Kelley v. Prouty, 54 Idaho 225, 30 P.2d 769 (1934).
The ultimate test is the claimant’s ability to work at gainful employment, not only the amount of wages he is able to earn. Lane v. General Telephone Company of Northwest, 85 Idaho 111, 376 P.2d 198 (1962); Crawford v. Nielson, supra. Wages, however, may be some evidence on the issue of claimant’s ability to work at gainful employment.
“However, by total disability is not meant that the injured person must be absolutely helpless or entirely unable to do anything worthy of compensation. An employee who is so injured that he can perform no services other than those which are so limited in quality, dependability or quantity that a reasonably stable market for them does not exist, may well be classified as totally disabled.” Arnold v. Splendid Bakery, supra, 88 Idaho at 463, 401 P.2d 271 at 276; accord Crawford v. Nielson, supra; Carlson v. Small Leasing Co., 71 Idaho 35, 225 P.2d 469 (1950); Endicott v. Potlatch Forests, 69 Idaho 450, 208 P. 2d 803 (1949).
The issue in total permanent disability cases is not whether claimant is able to perform his former work, but whether he is able to work at gainful employment. Lane v. General Telephone Company of Northwest, supra; see, Frisk v. Garrett Freightlines, supra; McCall v.
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DONALDSON, Justice.
Claimant (respondent, cross-appellant) Lester M. Griffin brought this action [175]*175against his employer, defendant (appellant, cross-respondent) Potlatch Forests, Inc., its surety, defendant (appellant, cross-respondent) Workmen’s Compensation Exchange, defendant Treasurer of the State of Idaho, and defendant Industrial Special Indemnity Fund, for relief under the workmen’s compensation law.
The facts reveal that Griffin had been employed by Potlatch since 1941. In 1942 his left leg was injured in a logging accident while employed by Potlatch. Under the existing workmen’s compensation laws he received $864.00 total temporary disability payments and $1,782.00 partial permanent disability payments. His permanent partial disability was rated as equivalent to 75% of the loss of the left leg at the knee.
January 7, 1965, in the course of his employment with Potlatch, Griffin suffered an accidental injury to his back while attaching a blade to a bulldozer. As a result of the injury, a hemilaminectomy and a spinal fusion were performed. Griffin became surgically healed on about March 7, 1966.
At the time of the accident, he was employed as an assistant mechanic with an average weekly salary of $101.40. He was married, 51 years old, and had two children under the age of eighteen living at home. One of the children became eighteen on July 24, 1965, and left the household on that date. The other became eighteen on December 18, 1966.
Medical evidence revealed that in addition to the earlier injury to the left leg, which necessitated the use of some form of leg brace, claimant also suffered from severe arthritis of the right leg. On May 3, 1966, Dr. George Wallace, one of the attending physicians, rated the permanent partial disability due to the 1965 accident as 10% of the loss of a leg at the hip. On June 6, 1966 he revised his estimate to 50% of the loss of a leg at the hip (precluding use of an artificial limb). Dr. Joseph Lynch, another attending physician, apparently concurred in this estimate.
At a hearing on November 15, 1967, Dr. Wallace, who had re-examined the claimant just prior to the hearing, testified that Griffin was totally and permanently disabled from continuing in his former employment; that 50% of the disability was due to the 1965 accident and 50% to the pre-existing condition; and that the partial permanent disability due to the 1965 injury should continue to be rated at 50% of the loss of a leg at the hip (precluding use of an artificial limb). He also testified that by 50% of the loss of a leg at the hip, he meant a partial permanent disability equivalent to 50% of the whole man, or 50% “unspecified,” as the term is used in the State of Washington.
March 21, 1968, the Industrial Accident Board made the following awards:
Medical Expenses $2,124.84
Total Temporary Disability Jan. 28, 1965-July 24, 1965 $1,138.37
Total Temporary Disability July 24, 1965-March 7, 1966 $1,329.54
Both of these awards had been paid prior to institution of this action.
Concerning partial permanent disability the Board ruled:
“Because of his left leg and knee industrial injury of October 1, 1942, and the severe arthritis of his right leg, claimant’s physical impairment and residual disability resulting from the back injury of January 7, 1965, is greater than such would be without the pre-existing conditions. Therefore the Board finds and rules that claimant has a permanent partial disability of 75 percent as com[176]*176pared to the loss of a leg at the hip attributable to the accident and injury of January 7, 1965.”
Specific indemnity was awarded for partial permanent disability equivalent to 75% of the loss of a leg, for a period of 135 weeks from March 8, 1966, at the rate of $30.00 per week, an aggregate of $4,-050.00.1 From this were deducted over-payments for total temporary disability compensation in the sum of $97.09. The specific indemnity award thus was $3,-952.91. That part of the petition for relief which named the State Treasurer and the Industrial Special Indemnity Fund as defendants was dismissed.
Cross-appellant Griffin contends that he is entitled to an award for total permanent disability. A review of the transcript and exhibits before us reveals that the medical witness, Dr. George T. Wallace, felt Mr. Griffin to be incapable of performing his old job, but to be physically capable of handling a desk job or other type of light work, not involving lifting or strenuous physical exertion. It also appears that Griffin owns and operates a small farm.
The total disability compensation statute, I.C. § 72-310(a), states in part:
“Where the injury causes total disability for work, the employer during such disability shall pay the injured employee weekly compensation in accordance with the following schedule * * *.” (emphasis supplied)
It is the purpose of the Workmen’s Compensation Law, except where it provides for specific indemnities (I.C. § 72-313), that compensation be provided to make good for the loss or impairment of earning power resulting from on-the-job injury, and that industry be required to bear the burden which otherwise would fall on the worker and his family. Arnold v. Splendid Bakery, 88 Idaho 455, 401 P.2d 271 (1965) ; Crawford v. Nielson, 78 Idaho 526, 307 P.2d 229 (1957) ; Frisk v. Garrett Freightlines, 76 Idaho 27, 276 P.2d 964 (1954) ; Kelley v. Prouty, 54 Idaho 225, 30 P.2d 769 (1934).
The ultimate test is the claimant’s ability to work at gainful employment, not only the amount of wages he is able to earn. Lane v. General Telephone Company of Northwest, 85 Idaho 111, 376 P.2d 198 (1962); Crawford v. Nielson, supra. Wages, however, may be some evidence on the issue of claimant’s ability to work at gainful employment.
“However, by total disability is not meant that the injured person must be absolutely helpless or entirely unable to do anything worthy of compensation. An employee who is so injured that he can perform no services other than those which are so limited in quality, dependability or quantity that a reasonably stable market for them does not exist, may well be classified as totally disabled.” Arnold v. Splendid Bakery, supra, 88 Idaho at 463, 401 P.2d 271 at 276; accord Crawford v. Nielson, supra; Carlson v. Small Leasing Co., 71 Idaho 35, 225 P.2d 469 (1950); Endicott v. Potlatch Forests, 69 Idaho 450, 208 P. 2d 803 (1949).
The issue in total permanent disability cases is not whether claimant is able to perform his former work, but whether he is able to work at gainful employment. Lane v. General Telephone Company of Northwest, supra; see, Frisk v. Garrett Freightlines, supra; McCall v. Potlatch Forests, 67 Idaho 415, 182 P.2d 156 (1947).
The determination of the extent of disability is a factual matter. If supported by substantial, competent evidence, the Industrial Accident Board’s finding thereon will not be reversed. Lane v. General Telephone Company of Northwest, supra; McCall v. Potlatch Forests, supra; Idaho Const., art. 5, § 9; I.C. §§ 72-608, 72-609. We are satisfied that the finding of the Board that claimant Griffin was not [177]*177totally and permanently disabled for work is supported by the record.
In passing we note that in Endicott v. Potlatch Forests, supra, the Board found the claimant, under almost identical facts, to be totally and permanently disabled for work. This court upheld the permanent disability compensation award as supported by the evidence. As we stated before, however, the extent of disability is a factual issue to be resolved by the Board. That the Board made different determinations in similar factual situations does not mean that it was correct in one instance and wrong in the other.2 It indicates merely that no two sets of facts are entirely identical, and that the Board, with the witnesses and parties actually before it, is in a better position to determine factual issues than is the Supreme Court, with nothing to review but a cold record.
Appellant Potlatch Forests contends that the specific indemnity compensation award for permanent partial injury equivalent to 75% of the loss of a leg at the hip was erroneous. Claimant Griffin candidly admitted in his brief and oral argument that the award was not supported by the evidence. In regard to specific indemnity compensation, we have said:
“ * * * this court has recognized that apportionment of compensation is to be made as between disability caused by or resulting from industrial accident and disability caused by or resulting from pre-existing injury, disease or condition residual from previous injury, and that the ratio of apportionment is for the board’s determination.” Wilson v. Gardner Associated, Inc., 91 Idaho 496, at 502, 426 P.2d 567 at 573 (1967); accord, Scott v. Aslett Construction Company, 92 Idaho 834, 452 P.2d 61 (1968); Dawson v. Hartwick, 91 Idaho 561, 428 P.2d 480 (1967); see, I.C. § 72-323.
This the Board failed to do.
At the time of the accrual of the cause of action for claimant’s permanent partial disability, Idaho law did not permit the rating of partial permanent disability in terms of specific indemnity comparable to a percentage of total permanent disability or on the basis of comparable loss of the “whole man.”3 Arnold v. Splendid Bakery, supra; Hix v. Potlatch Forests, Inc., 88 Idaho 155, 397 P.2d 237 (1964). Thus the only competent evidence in the record concerning permanent partial disability indicates that claimant’s permanent partial disability resulting from the 1965 accident was equivalent to 50% of the loss of a leg at the hip (precluding use of an artificial limb). The Board’s award of 75% of the loss of a leg at the hip was unsupported by any evidence and was incorrect as a matter of law.4
The specific indemnity awarded to claimant must be limited to indemnity for partial permanent disability equivalent to 50% of the loss of a leg at the hip (precluding use of an artificial limb). The award, therefore, is modified and the cause is remanded to the Industrial Accident Board with instructions to enter a new award in conformity with the view expressed herein. No costs allowed. I.C. § 12-107.
McFADDEN, C. J., and McQUADE and SHEPARD, JJ., concur.