Exhibit 16.1



May 8, 2002

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sir/Madam:

We have read the second through fourth paragraphs of Item 4 included in
the Form 8-K dated May 8, 2002 of Bio Technology General Corp. to be
filed with the Securities and Exchange Commission and are in agreement
with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP

Arthur Andersen LLP

cc: Mr. John Bond Senior Vice President - Finance, Bio-Technology General Corp.