Exhibit 15.1 PRICEWATERHOUSECOOPERS - ------------------------------------------------------------------------------- Securities and Exchange Commission PricewaterhouseCoopers AS 450 Fifth Street, N.W. N-0245 Oslo Washington, D.C. 20549 Telephone +47 95 26 00 00 USA Facsimile +47 23 16 10 00 January 6, 2005 Commissioners: We are aware that our report dated December 21, 2004 on our review of interim financial information of Frontline Ltd. for the three and nine month periods ended September 30, 2004 included in the Company's report on Form 6-K for the quarter ended September 30, 2004 is incorporated by reference in its Form F-3 Registration Statement dated January 6, 2005. Yours very truly, PricewaterhouseCoopers AS /s/ Fredrik Melle Fredrik Melle State Authorized Public Accountant (Norway)