AUDITORS' REPORT

To the shareholder of
E-Z-EM Canada Inc.

We have audited the consolidated balance sheets of "E-Z-EM CANADA INC."
as of May 31, 1996 and 1995 and the consolidated statements of
earnings, retained earnings and changes in financial position for the
years ended May 31, 1996, 1995 and 1994.  These financial statements
are the responsibility of the company's management.  Our responsibility
is to express an opinion on these financial statements based on our
audits.

We conducted our audits in accordance with generally accepted auditing
standards.  Those standards require that we plan and perform an audit
to obtain reasonable assurance about whether the financial statements
are free of material misstatement.  An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the
financial statements.  An audit also includes assessing the accounting
principles used and significant estimates made by management, as well
as evaluating the overall financial statement presentation.

In our opinion, these consolidated financial statements present fairly,
in all material respects, the financial position of the company as of
May 31, 1996 and 1995 and the results of their operations and the
changes in their financial position for the years ended May 31, 1996,
1995 and 1994 in accordance with generally accepted accounting
principles.



Jacques, Davis, Lefaivre & Associes
Chartered Accountants

Montreal, July 10, 1996

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