 Even though the Milne model as a special case of a Friedmann-Robertson-Walker universe is a solution to General relativity, the assumption of zero energy content limits its use as a realistic description of the universe.Besides lacking the capability of describing matter Milne's universe is also incompatible with certain cosmological observations.In particular it makes no prediction of the cosmic microwave background radiation nor the abundance of light elements which are hallmark pieces of evidence that cosmologists agree support Big Bang cosmology over alternatives.