Zimmer Biomet (ZBH) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

May 20, 2005

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

Commissioners:

We have read the statements made by the Zimmer Holdings, Inc. Savings and Investment Program (copy attached), which we understand will be filed with the United States Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of the Zimmer Holdings, Inc. Savings and Investment Program dated April 22, 2005. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP