EXHIBIT 15

            ACCOUNTANTS'  ACKNOWLEDGMENT

The Board of Directors
Minerals Technologies Inc.:

Re:  Registration Statement Nos. 33-59080, 33-65268, 33-
96558 and 333-62739

     With respect to the subject registration
statements, we acknowledge our awareness of the use
therein of our report dated November 3, 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
November 3, 1998