EXHIBIT 15



November 8, 2000



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

Commissioners:

We are aware that our report dated November 8, 2000 on our review of interim
financial information of Baxter International Inc. (the "Company') as of and for
the period ended September 30, 2000 and included in the Company's quarterly
report on Form 10-Q for the quarter then ended is incorporated by reference in
its Registration Statements on Form S-8 (Nos. 2-82667, 2-86993, 2-97607, 33-
8812, 33-15523, 33-15787, 33-28428, 33-33750, 33-54069, 333-43563, 333-47019,
333-71553, 33-88257 and 333-80403), on Form S-3 (Nos. 33-5044, 33-23450, 33-
27505, 33-31388, 33-49820, 333-19025, 333-94889 and 333-38564) and on Form S-4
(Nos. 33-808, 33-15357, 33-53937, 333-21327, 333-47927, 333-71553 and 333-
36670).



Very truly yours,



PricewaterhouseCoopers LLP
Chicago, Illinois