EXHIBIT 99

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THIS REPORT IS A COPY OF A PREVIOUSLY ISSUED ANDERSEN REPORT AND THAT THE
REPORT HAS NOT BEEN REISSUED BY ANDERSEN.
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REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS

To the Oxy Vinyls, LP Pension and Retirement
  Plan Administrative Committee:


We have audited the accompanying statements of net assets available for plan
benefits of the OXY VINYLS, LP SAVINGS PLAN (the "Plan") as of December 31, 2000
and 1999, and the related statement of changes in net assets available for plan
benefits for the year ended December 31, 2000. These financial statements and
the supplemental schedules referred to below are the responsibility of the Plan
administrator. Our responsibility is to express an opinion on these financial
statements and supplemental schedules based on our audits.

We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free
of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our
opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the net assets available for plan benefits of the Plan as
of December 31, 2000 and 1999, and the changes in its net assets available for
plan benefits for the year ended December 31, 2000, in conformity with
accounting principles generally accepted in the United States.



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THIS REPORT IS A COPY OF A PREVIOUSLY ISSUED ANDERSEN REPORT AND THAT THE
REPORT HAS NOT BEEN REISSUED BY ANDERSEN.
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Our audit was made for the purpose of forming an opinion on the basic financial
statements taken as a whole. The supplemental schedules included in appendices I
and II, as listed in the accompanying index, are presented for purposes of
additional analysis and are not a required part of the basic financial
statements but are supplementary information required by the Department of
Labor's Rules and Regulations for Reporting and Disclosure under the Employee
Retirement Income Security Act of 1974. The supplemental schedules have been
subjected to the auditing procedures applied in the audit of the basic financial
statements and, in our opinion, are fairly stated in all material respects in
relation to the basic financial statements taken as a whole.



/s/ ARTHUR ANDERSEN LLP

ARTHUR ANDERSEN LLP


Los Angeles, California
June 22, 2001



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Arthur Andersen LLP has not issued a new consent to the incorporation of its
report, dated June 22, 2001,a copy of which is included in this Form 11-K for
the year ended December 31, 2001, into Registration Statement 333-79613. As a
result, Andersen may not be among the persons having civil liability under
Section 11 of the Securities Act of 1933, as amended, if such Registration
Statement is found to be false and misleading.
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