EXHIBIT 15

                             ACCOUNTANTS'  ACKNOWLEDGEMENT



The Board of Directors
Minerals Technologies Inc.:

Re:  Registration Statement Nos. 33-59080, 33-65268 and 33-96558


     With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated November 11, 1996, related to
our review of interim financial information.

     Pursuant to Rule 436(c) under the Securities Act of 1933, such report is
not considered a part of a registration statement prepared or certified by an
accountant or a report prepared or certified by an accountant within the
meaning of Sections 7 and 11 of the Act.


                                                 Very truly yours,

                                                 KPMG Peat Marwick LLP

New York, New York
November 11, 1996