EXHIBIT 15.1



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 November 12, 1998 on our reviews of the
interim consolidated financial statements of Imation Corp. (the Company) for the
three and nine months ended September 30, 1998 and 1997, and included in the
Company's Form 10-Q for the quarter ended September 30, 1998, 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/PricewaterhouseCoopers LLP
                                                   PricewaterhouseCoopers LLP




Minneapolis, Minnesota
November 16, 1998


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