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 November 3, 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
     November 10, 1997