Exhibit 16





                                                                    June 5, 2003




Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Dear Sir/Madam:

       We have read the first, second and fourth paragraphs of Item 4 included
in the Form 8-K dated June 5, 2003 of the Thermo Electron Corporation Choice
Plan to be filed with the Securities and Exchange Commission and are in
agreement with the statements contained therein.

                                                 Very truly yours,



                                                 -------------------------------
                                                 /s/ Carlin, Charron & Rosen LLP
                                                 Carlin, Charron & Rosen LLP


cc:  Mr. Theo Melas-Kyriazi, Vice President and Chief Financial Officer,
     Thermo Electron Corporation