EXHIBIT 15.1


                     (PricewaterhouseCoopers LLP Letterhead)
                                (Minneapolis, MN)


May 31, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Commissioners:

We are aware that our report dated April 25, 2000 on our reviews of the interim
consolidated financial statements of Imation Corp. (the Company) for the three
months ended March 31, 2000 and 1999, and included in the Company's quarterly
report on Form 10-Q for the three months ended March 31, 2000, is incorporated
by reference in the Company's Registration Statement on Form S-8 relating to the
Imation Retirement Investment Plan.


Yours very truly,


/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP