Beckman Coulter, Inc.
Fullerton, California



Ladies and Gentlemen:

Re:  Registration Statement on Form S-8 relating to the Beckman Coulter, Inc.
     Executive Deferred Compensation Plan.

With respect to the subject registration, we acknowledge our awareness of the
use therein of our reports dated April 27, 2001 and July 27, 2001, related to
our reviews of interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such reports are 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.

Very truly yours,

/S/ KPMG LLP

Orange County, California
November 5, 2001