January 23, 1998

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

Re:  Creative Technologies Corp.
     File Ref. No. 0-15754

We were previously the independent auditors for Creative
Technologies Corp. (the "Company");  under the date of February
21, 1997, we reported on the financial statements of Creative
Technologies Corp. as at December 31, 1996 and for each of the
years in the two-year period ended.  On January 21, 1998 we chose
not to stand for reappointment as the Company's independent
certifying accountant.  We have read the statements included
under Item 4 of Form 8-K dated January 23, 1998 of Creative
Technologies Corp. and we agree with such statements except that
we have no knowledge with respect to the statements made under
the caption New Independent Accountants.

Very truly yours,



Richard A. Eisner & Company, LLP