Exhibit 15
February 11, 2002


C-COR.net Corp.
State College, Pennsylvania


Re:  Registration Statements on Form S-3 and Form S-8

With respect to the subject registration statements on Form S-3 (Nos. 333-82697,
333-87909, 333-90011, 333-90589, 333-32676 and 333-75888) and on Form S-8 (Nos.
2-95959, 33-27440, 33-35208, 33-66590, 333-02505, 333-30982, 333-43592,
333-49826, 333-61226, 333-64040, 333-65805 and 333-89067), we acknowledge our
awareness of the use therein of our report dated January 11, 2002, except as to
Note 11, which is as of February 11, 2002, related to our review of interim
financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not
considered part of a registration statement prepared or certified by an
accountant or a report prepared or certified by an accountant within the meaning
of sections 7 and 11 of the Act.


/s/ KPMG LLP
-------------------------
Harrisburg, Pennsylvania