November 30, 1995
     
     
     
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
     
Ladies and Gentlemen:
     
We are aware that Diamond Shamrock, Inc. has included our report dated November
14, 1995 (issued pursuant to the provisions of Statement on Auditing Standards
No. 71) in the Registration Statement on Form S-8 to be filed on or about
November 30, 1995.  We are also aware of our responsibilities under the
Securities Act of 1933.
     
Yours very truly,
     
     
/s/ PRICE WATERHOUSE LLP
     
    Price Waterhouse LLP
     
     
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