EXHIBIT 15

                                             April 6, 1998




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

RE:  Aluminum Company of America

     1.   Form S-8  (Registration Nos.33-24846 and 333-00033)
          Alcoa Savings Plan for Salaried Employees; Alcoa
          Fujikura Ltd. Salaried 401(k) Savings Plan

     2.   Form S-8  (Registration Nos.33-22346, 33-49109,
          33-60305 and 333-27903)
          Long Term Stock Incentive Plan

     3.   Form S-3 (Registration No. 33-60045) and
          Form S-3 (Registration No. 33-64353)
          Debt Securities and Warrants to Purchase Debt
          Securities, Preferred Stock and Common Stock

Ladies and gentlemen:

We are aware that our report dated April 6, 1998, accompanying  
interim financial information of Aluminum Company of America 
(Alcoa) and subsidiaries for the three-month period ended 
March 31, 1998, is incorporated by reference in the registration 
statements referred to above.  Pursuant to Rule 436 (c) under 
the Securities Act of 1933, this report should not be considered  
as part of a registration statement prepared or certified by us  
within the meaning of Sections 7 and 11 of that Act.

Very truly yours,


/s/COOPERS & LYBRAND L.L.P.

COOPERS & LYBRAND L.L.P.

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