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, 1998, 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 7, 1998