Exhibit 15.1

(PricewaterhouseCoopers LLP Letterhead)
(Minneapolis, MN)

May 4, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Commissioners:

We are aware that our report dated May 4, 2006 on our review of the interim financial information of Imation Corp. (the Company) for the three months ended March 31, 2006 and 2005, and included in the Company’s quarterly report on Form 10-Q for the quarter ended March 31, 2006, is incorporated by reference in the Company’s Registration Statements on Form S-8 (Registration Nos. 333-15273, 333-15275, 333-15277, 333-35591, 333-38196, 333-66030, and 333-124634).

Very truly yours,

/s/PricewaterhouseCoopers LLP PricewaterhouseCoopers LLP