EXHIBIT 18.1

October 26, 2000


Board of Directors
Varian, Inc.,

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your Form
10-K filing pursuant to Item 601 of Regulation S-K.

We have audited the consolidated financial statements included in the Company's
Annual Report on Form 10-K for the year ended September 29, 2000 and issued our
report thereon dated October 26, 2000. Note 4 to the consolidated financial
statements describes a change in accounting principle from the Last-In-First-Out
("LIFO") method to the average cost method of accounting for the Company's
inventory. It should be understood that the preferability of one acceptable
method of accounting over another for inventory has not been addressed in any
authoritative accounting literature, and in expressing our concurrence below we
have relied on management's determination that this change in accounting
principle is preferable. Based on our reading of management's stated reasons and
justification for this change in accounting principle in the Form 10-K, and our
discussions with management as to their judgment about the relevant business
planning factors relating to the change, we concur with management that such
change represents, in the Company's circumstances, the adoption of a preferable
accounting principle in conformity with Accounting Principles Board Opinion No.
20.

Very truly yours,



/s/ PricewaterhouseCoopers LLP
------------------------------
PricewaterhouseCoopers LLP