EXHIBIT 16


July 27, 2000


Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously principal accountants for  The Beard Company
and, under the  date of April 7, 2000, we  reported on the con-
solidated financial  statements of  The Beard  Company and sub-
sidiaries as of December 31, 1999 and 1998, and for each of the
years  in  the  three-year  period ended December 31, 1999.  On
July  20, 2000,  our  appointment  as principal accountants was
terminated.  We  have  read  The Beard Company's statements in-
cluded under Item 4(a) of its  Form 8-K dated July 27, 2000, and
we  agree  with  such  statements,  except  that we are not in a
position to agree or disagree with The Beard Company's statement
that the change was approved by the audit committee of the board
of directors.

Very truly yours,

KPMG LLP

Oklahoma City, Oklahoma