December 14, 2007

Citibank, N.A.
Depositary Receipts Services
388 Greenwich Street
New York, NY 10013

Re: American Depositary Shares ("ADSs") evidenced by American Depositary
Receipts ("ADRs") each ADS representing one-half (1/2) of one share of Seiko
Epson Corp.

Ladies and Gentlemen:

I refer to the Registration Statement on Form F-6 (the "Registration Statement")
relating to the above-entitled American Depositary Shares ("ADSs") evidenced by
American Depositary Receipts ("ADRs"), each ADS representing one-half (1/2) of
one share of Seiko Epson Corp. (the "Company"), a company incorporated under the
laws of Japan.

I am of the opinion that the ADSs covered by the Registration Statement, when
issued in accordance with the terms and conditions set forth in the form of the
ADR attached as Exhibit (a) to the Registration Statement, will be legally
issued and will entitle the holders thereof to the rights specified in the form
of ADR.

This opinion is limited to the laws of the State of New York and the Federal
laws of the United States. No opinion is expressed as to the laws of any other
jurisdiction.

I hereby consent to the filing of this opinion as Exhibit (d) to the
Registration Statement.

Very truly yours,


/s/ Patricia Brigantic

Patricia Brigantic
Director & Counsel