EXHIBIT 16 - CHANGE IN CERTIFYING ACCOUNTANT



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

Dear Sirs:

Dentsply International Inc.

On February 10, 2000,  we were informed  that  Dentsply  International  Inc. had
engaged new principal auditors for the fiscal year ending December 31, 2000, and
chose not to renew our engagement, which will cease upon completion of the audit
of Dentsply International Inc.'s consolidated financial statements as of and for
the year ended  December 31, 1999,  and the issuance of our report  thereon.  We
have read Dentsply  International Inc.'s statements included under Item 4 of its
Form 8-K dated  February 16,  2000,  and we agree with such  statements,  except
that:

Regarding  Item 4(a) (i and iii),  we are not in a position to agree or disagree
with Dentsply International Inc.'s statements that on February 9, 2000, Dentsply
International  Inc.  engaged   PricewaterhouseCoopers  LLP  as  its  independent
accountants  for the fiscal year ending  December  31, 2000,  and that  Dentsply
International  Inc.'s  Audit  Committee  participated  in  and  recommended  the
decision to change independent  accountants,  which was approved by the Board of
Directors.

Regarding Item 4 (a) (iv), second  paragraph,  we are not in a position to agree
or disagree with management statements as to what management believed concerning
certain exposures related to receivables and anticipated returns.  Additionally,
regarding Item 4 (a) (iv), third paragraph,  KPMG LLP's disagreement  related to
the  entry   recorded  by   management  to  reduce  sales  and  cost  of  sales.
Mangagement's  subsequent decision to establish a bad debt provision was not the
subject of our disagreement.

Regarding Item 4(b), we are not in a position to agree or disagree with Dentsply
International  Inc.'s statement that during the two most recent fiscal years and
through  February 9, 2000,  Dentsply  International  Inc. has not consulted with
PricewaterhouseCoopers LLP regarding the application of accounting principles to
a specified transaction, either completed or proposed; the type of audit opinion
that might be rendered on Dentsply  International  Inc.'s financial  statements;
that in no case was a written  report  provided nor was oral advice  provided to
Dentsply  International  Inc. that  PricewaterhouseCoopers  LLP concluded was an
important  factor  considered  by  Dentsply  International  Inc.  in  reaching a
decision as to an  accounting,  auditing or financial  reporting  issue;  or any
matter that was either the subject of a disagreement, as that term is defined in
Item 304 (a) (1) (iv) of Regulation S-K and the related instructions to Item 304
of Regulation S-K or a reportable  event as that term is defined in Item 304 (a)
(1) (v) of Regulation S-K.

Very truly yours,

/s/KPMG LLP


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