EXHIBIT 15

August 11, 2003

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

Commissioners:

We are aware that our report dated August 6, 2003 on our review of interim
financial information of Baxter International Inc. (the "Company") as of and for
the period ended June 30, 2003 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, 333-62820, 333-102140, 333-104420,
333-104421 and 333-105032), 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,
333-82988, 333-101122, 333-101779 and 333-106041) and on Form S-4 (Nos. 33-808,
33-15357, 33-53937, 333-21327, 333-47927, 333-36670 and 333-84454).

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Chicago, Illinois