EXHIBIT 18








                                                        EXHIBIT 18

January 27, 2000


Board of Directors
Avon Products, Inc.
1345 Avenue of the Americas
New York, NY 10105-0196

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your
Form 10-K filing pursuant to Item 601 of Regulation S-K.

We have audited the consolidated financial statements incorporated by
reference in the Company's Annual Report on Form 10-K for the year ended
December 31, 1999 and issued our report thereon dated January 27, 2000.
Note 1 to the financial statements describes a change in accounting
principle for determining the cost of certain inventories from the Last-
in, First-out ("LIFO") method to the First-in, First-out ("FIFO") method.
It should be understood that the preferability of one acceptable method
of accounting over another for inventory costing has not been addressed
in any authoritative accounting literature, and in expressing our
concurrence below, we have relied on management's determination that this
change in accounting principles is preferable.  Based on our reading of
management's stated reasons and justification for this change in
accounting principles in the Form 10-K, and our discussions with
management as to their judgment about the relevant business planning
factors relating to the change, we concur with management that such
change represents, in the Company's circumstances, the adoption of a
preferable accounting principle in conformity with Accounting Principles
Board Opinion No. 20.


                                          Very truly yours,

                                          PricewaterhouseCoopers LLP
                                          New York, New York