EXHIBIT 15




May 13, 1999



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

Dear Ladies and Gentlemen:

We are aware that the March 31, 1999 Quarterly Report on
Form 10-Q of AlliedSignal Inc. which includes our report
dated May 13, 1999 (issued pursuant to the provisions of
Statement on Auditing Standard No. 71) will be incorporated
by reference in the Prospectuses constituting part of
AlliedSignal Inc.'s Registration Statements, on Forms S-8
(Nos. 33-09896, 33-51455, 33-55410, 33-58347, 33-60261, 33-
62963, 33-64295,  333-14673, 333-57509, 333-57515, 333-57517
and 333-57519), on Forms S-3 (Nos. 33-13211, 33-14071, 33-
55425, 33-64245, 333-22355, 333-44523, 333-45555, 333-49455
and 333-68847) 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,





PricewaterhouseCoopers LLP