AVX (AVX) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

January 31, 2006

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by the AVX Corporation Retirement Plan, AVX 401(k) Plan and AVX Nonqualified Supplemental Retirement Plan (the “Plans”) (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of the Plans dated January 31, 2006. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

 /s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP