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                                   Exhibit 15

Securities and Exchange Commission
450 5th Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

We are aware that our report dated October 12, 1995, on our review of the
interim financial information of The Dexter Corporation as of September 30, 1995
and 1994, and for the three and nine-month periods then ended, and included in
this Form 10-Q is incorporated by reference in the company's registration
statements on Form S-8, Registration Nos. 2-63959, 33-27597, 33-53307, and
33-53309. Pursuant to Rule 436(c) under the Securities Act of 1933, this report
should not be considered a part of the registration statements prepared or
certified by us within the meaning of Sections 7 and 11 of that Act.

/s/ Coopers & Lybrand L.L.P.
COOPERS & LYBRAND L.L.P.

Springfield, Massachusetts
November 9, 1995