Exhibit 15.1



            April 21, 1998



            Freeport-McMoRan Sulphur Inc.
            1615 Poydras St.
            New Orleans, LA  70112


            Gentlemen,

            We  are   aware  that  Freeport-McMoRan  Sulphur   Inc.  has
            incorporated   by   reference   in  its   previously   filed
            Registration Statement  on Form S-8 (File  No.333-44449) its
            Form  10-Q  for the  quarter  ended  March 31,  1998,  which
            includes  our  report  dated April  21,  1998  covering  the
            unaudited interim  financial information  contained therein.
            Pursuant to Regulation C of the  Securities Act of 1933 (the
            Act),  this  report   is  not  considered  a   part  of  the
            registration statement prepared or certified  by our firm or
            a  report  prepared or  certified  by  our firm  within  the
            meaning of Sections 7 and 11 of the Act.


            Very truly yours,


            /s/ Arthur Andersen LLP
            Arthur Andersen LLP