EXHIBIT 15






November 7, 1994




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

Ladies and Gentlemen:

     We are aware that the September 30, 1994 Quarterly
Report on Form 10-Q of AlliedSignal Inc. which includes our
report dated October 24, 1994 (issued pursuant to the
provisions of Statement on Auditing Standards Nos. 42 and 71)
will be incorporated by reference in the Prospectuses
constituting part of AlliedSignal Inc.'s Registration
Statements, on Forms S-8 (Nos. 33-09896, 33-50314, 33-51031,
33-51455, 33-55410 and 33-65792), on Forms S-3 (Nos. 33-
00631, 33-13211, 33-14071 and 33-55425) and on Form S-8
(filed as an amendment to Form S-14, No. 2-99416-01).  We are
also aware of our responsibilities under the Securities Act
of 1933.

                              Very truly yours,




                              /s/ Price Waterhouse LLP
                              Price Waterhouse LLP