EXHIBIT 15



August 9, 2001



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

Commissioners:

We are aware that our report dated August 9, 2001 on our review of interim
financial information of Baxter International Inc. (the "Company") as of and for
the period ended June 30, 2001 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,
33-8813, 33-15523, 33-15787, 33-28428, 33-33750, 33-54069, 333-43563, 333-47019,
333-71553, 333-88257, 333-80403, 333-48906 and 333-62820), on Form S-3 (Nos. 33-
5044, 33-23450, 33-27505, 33-31388, 33-49820, 333-19025, 333-94889, 333-38564
and 333-54014) and on Form S-4 (Nos. 33-808, 33-15357, 33-53937, 333-21327, 333-
47927 and 333-36670).

Very truly yours,

PricewaterhouseCoopers LLP
Chicago, Illinois