[LETTERHEAD]


                        REPORT OF INDEPENDENT ACCOUNTANTS


To the Stockholders and
Board of Directors of
Hach Company:


We have reviewed the accompanying consolidated balance sheet of Hach Company and
Subsidiaries as of October 28, 1995, the related consolidated statements of
income and retained earnings for the three and six month periods ended October
28, 1995 and October 29, 1994, and the related consolidated statements of cash
flow for the six month periods ended October 28, 1995 and October 29, 1994.
These financial statements are the responsibility of the Company's management.

We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants.  A review of the interim financial
information consists principally of applying analytical procedures to financial
data and making inquiries of persons responsible for financial and accounting
matters.  It is substantially less in scope than an audit conducted in
accordance with generally accepted auditing standards, the objective of which is
the expression of an opinion regarding the financial statements taken as a
whole.  Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should
be made to the accompanying financial statements for them to be in conformity
with generally accepted accounting principles.


COOPERS & LYBRAND L.L.P.

Denver, Colorado
November 16, 1995

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