EXHIBIT 99.1


                  Independent Auditors' Report




The Board of Directors and Stockholders
DENTSPLY International Inc.:

We have  audited  the  accompanying  consolidated  statements  of
income,   stockholders'   equity,  and  cash  flows  of  DENTSPLY
International  Inc. and  subsidiaries for the year ended December
31,  1999.  In  connection  with our  audit  of the  consolidated
financial   statements,   we  also  have  audited  the  financial
statement  schedule for the year ended  December 31, 1999.  These
consolidated   financial   statements  and  financial   statement
schedule  are the  responsibility  of the  Company's  management.
Our   responsibility   is  to   express   an   opinion  on  these
consolidated   financial   statements  and  financial   statement
schedule based on our audit.

We conducted  our audit in  accordance  with  generally  accepted
auditing  standards.  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  audit  provides  a  reasonable  basis  for our
opinion.

In our opinion,  the consolidated  financial  statements referred
to above present fairly,  in all material  respects,  the results
of operations and cash flows of DENTSPLY  International  Inc. for
the year ended  December 31, 1999, in conformity  with  generally
accepted  accounting   principles.   Also  in  our  opinion,  the
related  financial   statement   schedule,   when  considered  in
relation to the basic  consolidated  financial  statements  taken
as a  whole,  presents  fairly,  in all  material  respects,  the
information set forth therein.



                                         KPMG LLP

Philadelphia, Pennsylvania
January 20, 2000



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