Exhibit 16.1

[Coopers & Lybrand Letterhead]




April 15, 1997




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

Gentlemen:

We have read the statements made by Clark Refining & Marketing, Inc. (copy 
attached), which we understand will be filed with the Commission, pursuant to 
Item 4 of Form 8-K, as part of the Company's Form 8-K report for the month 
of April 1997.  We agree with the statements concerning our Firm in such 8-K.  
We agree with the statements concerning our Firm in such 8-K, except that we 
were previously informed that the requisite number of Board resolutions of 
Clark USA, Inc. "the Company's parent" confirming our dismissal were received 
on April 4, 1997.


Very truly yours,


/s/  Coopers & Lybrand L.L.P.

COOPERS & LYBRAND L.L.P.

mrl/ymf
Attachment