EXHIBIT 15.1


                     (PricewaterhouseCoopers LLP Letterhead)
                                (Minneapolis, MN)


November 1, 2000

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


Commissioners:

We are aware that our report dated October 24, 2000 on our reviews of the
interim consolidated financial statements of Imation Corp. (the Company) for the
three and nine months ended September 30, 2000 and 1999, and included in the
Company's Form 10-Q for the quarter ended September 30, 2000, is incorporated by
reference in the Company's Registration Statements on Form S-8 (Registration
Nos. 333-15273, 333-15275, 333-15277, 333-35591, and 333-38196).



Yours very truly,


/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP