Thank you to everyone that is trying to decipher the handwriting, I have called on my sons previously to ask about 'funny' writing. This is how they seem to write nowadays in our area, all loops and squiggles.
The first one quite rightly could be a 'D' spelling Daniel I think there may just be an 'i' near the end of the name.
Isaac looks like it could be the second name, and I thought Health .... or Hedth .....? for the surname
The surname of Matthews did cross my mind, as Maria Lewis' grandaughter married a Matthews in 1901 (witnesses quite clearly were Halls). On the 1841 census some of the same Matthews family were living around the corner from a Lewis family (my first message).
If I can't make a decision on this handwriting I may even contact the FRC or whoever, and see if they can help me in anyway. Nothing to lose
As for the birthplace it has been covered before - Brokeworth in Gloucesterhsire or Brockenhurst in Hampshire. The only way I am going to find out if it is any of those is to look at parish records from those counties.
Again thank you for all your input, you are all really a helpful bunch.

Ewan