Abbott Laboratories (ABT) 8-K/A Changes in registrant's certifying accountant

[ARTHUR ANDERSEN LLP LOGO]

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Arthur Andersen LLP

33 West Monroe Street
Chicago IL 60603-5385

Tel 312 580 0030

www.andersen.com

May 2, 2002

Dear Sir/Madam:

We have read Item 4 included in the Form 8-K/A dated May 2, 2002 of Abbott Laboratories filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.

Very truly yours,

Arthur Andersen LLP

cc:

Mr. Thomas C. Freyman, Senior Vice President,
Finance and Chief Financial Officer, Abbott Laboratories