[Letterhead]

Report of Independent Accountants

To The Stockholders and
Board of Directors of
Hach Company:

We have reviewed the consolidated balance sheet of Hach Company and Subsidiaries
as of January  25,  1997,  the  related  consolidated  statements  of income and
retained  earnings for the three- and nine-month  periods ended January 25, 1997
and January 27, 1996, and the related consolidated  statements of cash flows for
the  nine-month  periods  ended  January 25, 1997 and  January 27,  1996.  These
financial statements are the responsibility of the Company's management.

We conducted our review in accordance with standards established by the American
Institute  of  Certified  Public  Accountants.  A review  of  interim  financial
information consists principally of applying analytical  procedures to financial
data and making  inquiries of persons  responsible  for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with  generally  accepted  auditing  standards,  the  objective  of which is the
expression of an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material  modifications that should
be made to the  accompanying  financial  statements for them to be in conformity
with generally accepted accounting principles.



COOPERS & LYBRAND L.L.P.


Denver, Colorado
March 3, 1997

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