Exhibit 15.1

(PricewaterhouseCoopers LLP Letterhead)
(Minneapolis, MN)

August 3, 2007

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

Commissioners:

We are aware that our report dated August 3, 2007 on our review of the interim financial information of Imation Corp. (the Company) for the three and six months ended June 30, 2007 and 2006, and included in the Company’s quarterly report on Form 10-Q for the quarter ended June 30, 2007, 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