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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 April 11, 1996, on our review of the interim
financial information of The Dexter Corporation as of March 31, 1996 and 1995,
and for the three 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, 33-53309, and 333-02985.
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
May 8, 1996