EXHIBIT 16 - CHANGE IN CERTIFYING ACCOUNTANT



April 6, 2000


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  would 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.  On March 30, 2000,  our report  included in the Company's  1999 annual
report on Form 10-K was filed with the  Securities and Exchange  Commission.  We
have read Dentsply International Inc.'s statements included under Item 4 of this
Form 8-K/A, and we agree with such statements, except that:

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.  Management'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 March 30, 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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