REPORT OF INDEPENDENT ACCOUNTANTS


To the Stockholders and
Board of Directors of
Hach Company:


We have reviewed the accompanying consolidated balance sheet of Hach Company and
Subsidiaries as of August 2, 1997, the related consolidated statements of income
and retained earnings and consolidated  statements of cash flow for the quarters
ended  August 2, 1997 and July 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 the 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
September 9, 1997