EXHIBIT 15









May 2, 2002



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

Commissioners:

We are aware that our report dated April 30, 2002 on our review of interim
financial information of Baxter International Inc. (the "Company") as of and for
the period ended March 31, 2002 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, 333-80403, 333-88257, 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, 333-54014, 333-67772 and 333-82988) and on Form S-4 (Nos. 33-808,
33-15357, 33-53937, 333-21327, 333-47927, 333-36670 and 333-84454).

Very truly yours,



PricewaterhouseCoopers LLP
Chicago, Illinois