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, 1998 and 1997 and the consolidated statements of
earnings, retained earnings and changes in financial position for the
years ended May 31, 1998, 1997 and 1996.  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 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, 1998 and 1997 and the results of their operations and the
changes in their financial position for the years ended May 31, 1998,
1997 and 1996 in accordance with generally accepted accounting
principles.



Jacques, Davis, Lefaivre
Chartered Accountants

Montreal, July 7, 1998











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