the case law. (Code Civ. Proc., § 963; Lavine v. Jessup, 48 Cal.2d 611, 613 [311 P.2d 8].) It is recognized, however, that the term “a final judgment” as used in the statute is not limited to the final judgment entered in an action (Sharon v. Sharon, 67 Cal. 185, 196 [7 P. 456]), and that it is the substance and effect and not the designation “interlocutory” or “final” which determines the appealability of a judgment. (In re Los Angeles County Pioneer Society, 40 Cal.2d 852, 857-858 [257 P.2d 1]; Lyon v. Goss, 19 Cal.2d 659, 669-670 [123 P.2d 11] ; Security-First Nat. Bank v. Sicperior Court, 132 Cal.App. 683 [23 P.2d 1055].) Thus, where there is a final determination of some collateral matter distinct and severable from the general subject of the litigation, even though litigation of the main issues continues, an appeal nevertheless is authorized. (See 3 Within, California Procedure, Appeal, §11, p. 2151.) However, it is firmly established that orders relating to inspection and discovery are not appealable. (Collins v. Corse, 8 Cal.2d 123, 124 [64 P.2d 137].) In the Collins ease, which concerned the former inspection procedure under the then existing section 1000 of the Code of Civil Procedure (now Code Civ. Proc., § 2031), it was held that inspection is not a collateral matter but is in the nature of a procedure for the compelling of evidence to prove or disprove the truth of the issues directly involved in the action and an order made relating thereto cannot be properly classified as a final determination of a collateral matter. (See also Adams v. Superior Court, 49 Cal.2d 427, 430 [317 P.2d 983] ; Dowell v. Superior Court, 47 Cal.2d 483, 486 [304 P.2d 1009]; Union Oil Co. v. Reconstruction Oil Co., 4 Cal.2d 541 [51 P.2d 81].) It is manifest that the identical reasoning and conclusion are applicable to orders relating to interrogatories.
Reliance by the defendant on cases holding that an order for the payment of interim attorney fees (Sharon v. Sharon, supra, 67 Cal. 185 [7 P. 456]) or the payment of money generally (Title Ins. & Trust Co. v. California etc. Co., 159 Cal. 484, 491 [114 P. 838]) is appealable, is not justified in the instant case, as the issue relating to attorney fees has now become moot with the waiver thereof by the plaintiff.
Shorn of the issue involving the payment of attorney fees, the defendant’s contentions are otherwise without merit. The remainder of the order is, for the reasons hereinbefore stated, not appealable, but is reviewable on an appeal from the judgment finally entered in the action. (Code Civ. Proc.,