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)