EXHIBIT 15








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


Ladies and Gentlemen:

We are aware that our report dated April 12, 1996 (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
March 31, 1996, and the related condensed consolidated statements of income
and of cash flows for the three 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, 33-41077, 33-
69174, 33-63013 and 33-63015).  We are also aware of our responsibilities
under the Securities Act of 1933.


Yours very truly,


/s/ Price Waterhouse LLP
- ------------------------
Boston, Massachusetts
May 10, 1996