Exhibit 99.1



                                                   January 10, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

         We were previously  independent auditors for Spectrian Corporation (the
Company) and, under the date of April 29, 1999, we reported on the  consolidated
financial  statements of the Company and its  subsidiaries as of and for each of
the years in the three year period ended March 31,1999.  On January 5, 2000, our
appointment as the Company's  independent auditors was terminated.  We have read
the Company's  statements included under Item 4 of its Form 8-K dated January 7,
2000, and we agree with such statements, except that we are not in a position to
agree or  disagree  with the  Company's  statements  that (i) the  change of the
Company's  independent  auditors  was  approved by the  Company's  full board of
directors,  (ii) the Company has resolved the reportable conditions described in
paragraph   3  of  Item  4,   (iii)  the   Company   has  not   consulted   with
PricewaterhouseCoopers LLP (PWC) on items which were or should have been subject
to  SAS50,  or  which  concerned  the  subject  matter  of a  disagreement  or a
reportable event with KPMG as described in Item 304(a)(2) of Regulation S-K, and
(iv) PWC currently advises the Company on Federal, state, and local tax matters.

Very truly yours,

/s/ KPMG LLP

KPMG LLP