1
                                                                      EXHIBIT 15


                         ACKNOWLEDGMENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANTS
                 REGARDING INDEPENDENT AUDITORS' REVIEW REPORT


The Board of Directors
Northfield Laboratories Inc.:

With respect to registration statements of Form S-8 of Northfield Laboratories
Inc., we acknowledge our awareness of the use therein of our report dated
October 2, 2000 related to our review of interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not
considered a 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

Chicago, Illinois
October 11, 2000