EXHIBIT 15.1

                     (PricewaterhouseCoopers LLP Letterhead)
                                (Minneapolis, MN)


August 13, 1999

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


Commissioners:

We are aware that our report dated July 29, 1999 on our reviews of the interim
consolidated financial statements of Imation Corp. (the Company) for the three
and six months ended June 30, 1999 and 1998, and included in the Company's Form
10-Q for the three and six months ended June 30, 1999, 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).



Yours very truly,


/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP