EXHIBIT 15


Awareness Letter of Independent Accountants

Securities and Exchange Commission
Washington, D.C.

RE: Twin Disc, Incorporated


We are aware that our report dated October 11, 1995 on our review of
interim financial information of Twin Disc, Incorporated for the
three-month periods ended September 30, 1995 and 1994 and included in
the Company's quarterly report on Form 1O-Q for the quarter then ended,
is incorporated by reference in the registration statements of Twin
Disc, Incorporated on Form S-8 (Twin Disc, Incorporated 1988 Incentive
Stock Option Plan and Twin Disc, Incorporated 1988 Non-Qualified Stock
Option Plan for Officers, Key Employees and Directors).  Pursuant to
Rule 436(c) under the Securities Act of 1933, this report should not be
considered a part of the registration statement prepared or certified by
us within the meaning of Sections 7 and 11 of that Act.


/S/  
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Coopers & Lybrand

Milwaukee, Wisconsin
October 24, 1995