EXHIBIT 16.1
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October 4, 2001


Securities and Exchange Commission
Washington, D.C.  20549


Ladies and Gentlemen:

We were previously principal accountants for Insilco Technologies, Inc. and,
under the date of February 2, 2001, we reported on the consolidated financial
statements of Insilco Technologies, Inc. and subsidiaries as of and for the
years ended December 31, 2000 and 1999. On September 24, 2001 our appointment as
principal accountants was terminated. We have read the Company's statements
included under Item 4 of its Form 8-K dated October 2, 2001, and we agree with
such statements, except that we are not in a position to agree or disagree with
the Company's statement that the decision to dismiss KPMG and to engage
PricewaterhouseCoopers LLP was approved by the unanimous vote of the Company's
board of directors. We also are not in a position to agree or disagree with the
Company's statement that PricewaterhouseCoopers LLP was not engaged regarding
the application of accounting principles to a specific transaction or the type
of audit opinion that might be rendered on the Company's consolidated financial
statements.

Very truly yours,

/s/ KPMG LLP