[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 July 27, 1996, the related consolidated statements of 
income and retained earnings and cash flows for the quarters ended July 27, 
1996 and July 29, 1995.  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
August 27, 1996


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