EXHIBIT 15



                                EXHIBIT 15








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


Dear Sirs:

We are aware that our report dated October 27, 1994 (issued pursuant to the
provisions of Statement on Auditing Standards No. 71) on the unaudited
condensed consolidated balance sheet of Biogen, Inc. and subsidiaries at
September 30, 1994, and the related condensed consolidated statements of
income for the three month and nine month periods then ended and of cash
flows for the nine month period then ended, is incorporated by reference in
the Prospectuses constituting part of its Registration Statements on Form
S-3, as amended (Nos. 33-14741, 33-14743, 33-20183 and 33-51639) and in the
Registration Statements on Form S-8, as amended (Nos. 2-87550, 2-96157, 33-
9827, 33-14742, 33-37312, 33-22378 and 33-41077 and as filed on September
21, 1993).  We are also aware of our responsibilities under the Securities
Act of 1933.


Yours very truly,


/s/ Price Waterhouse LLP
- - - ------------------------
Boston, Massachusetts
November 10, 1994