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 October 30, 1997 on our reviews of the
interim consolidated financial information of Imation Corp. (the Company) for
the three and nine months ended September 30, 1997 and 1996, and included in the
Company's Form 10-Q for the quarter ended September 30, 1997, is incorporated by
reference in the Company's Registration Statements on Form S-8 (Registration
Nos. 333-15273, 333-15275, 333-15277 and 333-35591) 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 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
November 14, 1997