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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 July 16, 1996, on our review of the interim
financial information of The Dexter Corporation as of June 30, 1996 and 1995,
and for the three and six 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, 333-02985,
and 333-04081. 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
August 1, 1996