EXHIBIT 15

               ACCOUNTANTS' ACKNOWLEDGMENT

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 April 30, 1997, 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
May 9, 1997