EXHIBIT 15



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Re:  Imation Corp.
     Registrations on Form S-8 and Form S-4


We are aware that our report dated July 30, 1997 on our reviews of the interim
consolidated financial information of Imation Corp. (the "Company") for the
three and six month periods ended June 30, 1997 and 1996, and included in the
Company's Form 10-Q for the quarter ended June 30, 1997, is incorporated by
reference in the Company's Registration Statements on Form S-8 (Registration
Nos. 333-15273, 333-15275 and 333-15277) and on Form S-4 (Registration No.
333-28837). Pursuant to Rule 436(c), under the Securities Act of 1933, this
report should not be considered a part of the Registration Statements prepared
or certified by us within the meaning of Sections 7 and 11 of that Act.




                                 /s/ COOPERS & LYBRAND L.L.P.

                                 COOPERS & LYBRAND L.L.P.






Minneapolis, Minnesota
August 14, 1997