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                                                        EXHIBIT 15


November 13, 1995

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

Dear Sirs:

We are aware that Baxter International Inc. has included our report dated
November 13, 1995 (issued pursuant to the provisions of Statement on Auditing
Standards No. 71) in the Prospectus constituting part of its Registration
Statements on Form S-8 (Nos. 2-82667, 2- 86993, 2-97607, 33-8812, 33-15523,
33-15787, 33-28428, 33-33750 and 33-54069), on Form S- 3 (Nos. 33-5044,
33-23450, 33-27505, 33-31388 and 33-49820) and on Form S-4 (Nos. 33-808,
33-15357 and 33-53937).  We are also aware of our responsibilities under the
Securities Act of 1933.

Yours very truly,


Price Waterhouse LLP