Exhibit 99


AUDITORS' REPORT

To the shareholder of 
E-Z-EM Canada Inc.

We have audited the consolidated balance sheets of "E-Z-EM CANADA INC." as of
May 31, 1997 and 1996 and the consolidated statements of earnings, retained
earnings and changes in financial position for the years ended May 31, 1997,
1996 and 1995. These financial statements are the responsibility of the
company's management. Our responsibility is to express an opinion on these
financial statements based on our audits.

We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform an audit to obtain
reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.

In our opinion, these consolidated financial statements present fairly, in all
material respects, the financial position of the company as of May 31, 1997 and
1996 and the results of their operations and the changes in their financial
position for the years ended May 31, 1997, 1996 and 1995 in accordance with
generally accepted accounting principles.



Jacques, Davis, Lefaivre & Associes
Chartered Accountants

Montreal, July 9, 1997

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