[LETTERHEAD]




         September 30, 1997



         Securities and Exchange Commission
         450 Fifth Street NW
         Washington, DC 20549

         RE:  Bigmar, Inc.

         Ladies and Gentlemen:

         We have read the amended Form 8-K dated September 29, 1997, originally
         dated August 22, 1997, and are in agreement with the statements
         contained therein except for matters relating to KPMG Peat Marwick,
         LLP and item (iii) as to which we have no knowledge.  Also with
         respect to item (v), the reason that we had previously suggested that
         Bigmar, Inc, include the statement that "information with respect to
         the agreement disclosed in item (v)-- Other information in the June 30,
         1997 10-Q, if further investigated, may materially impact the fairness
         or reliability of the financial statements to be issued covering the 
         fiscal period subsequent to the financial statements covered by an 
         audit report in its Form 8-K dated August 22, 1997, was not to 
         acknowledge that an audit had not yet been performed by us for the 
         period January 1, 1997 to August 22, 1997.  However, in our view the 
         information was required to be provided in accordance with subsection 
         (C) of Item 304 (a)(1)(v).  Without performing a review of the 
         transaction described in Item (v) of the amended Form 8-K, we have no 
         basis to disagree with the accounting treatment, or characterization 
         of the transaction indicated in the amended Form 8-K dated September 
         29, 1997.

         Very truly yours,



         /s/ Richard A. Eisner & Company, LLP
         Richard A. Eisner & Company, LLP

         RAE: mo