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 July 31, 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
August 6, 1998