20



December 20, 1995

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

Ladies and Gentlemen:

We are aware that Crown Cork & Seal Company, Inc. has incorporated by reference
our report dated December 4, 1995 (issued pursuant to the provisions of
Statement on Auditing Standards No. 71) in the Prospectus constituting part of
Amendment No. 1 to its Registration Statement on Form S-4 (No. 33-64167) filed
on November 14, 1995.  We are also aware of our responsibilities under the
Securities Act of 1933.

Yours very truly,



Price Waterhouse LLP