EXHIBIT 16


December 13, 2001

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Commissioners:

We have read the statements made by Euphonix, Inc. (copy attached), which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K,
as part of the Company's Form 8-K report dated December 7, 2001. We agree with
the statements concerning our Firm in such Form 8-K.

Very truly yours,



/S/ PricewaterhouseCoopers LLP