Exhibit 18.01


DIGITAL LINK CORPORATION
217 Humboldt Court
Sunnyvale, CA  94089

We are  providing  this letter to you for  inclusion  as an exhibit to your Form
10-Q filing pursuant to item 601 of Regulation S-K.

We have read  management's  justification  for the change in accounting from the
double  declining  balance  method to the straight line method  contained in the
Company's  Form 10-Q for the quarter ended March 31, 1995.  Based on our reading
of the data and discussions with Company  officials of the business judgment and
business  planning  factors  relating  to the  change,  we believe  management's
justification  to be reasonable.  Accordingly,  we concur that the newly adopted
accounting   principle   described   above  is   preferable   in  the  Company's
circumstances to the method previously applied.

We have not audited any financial  statements of Digital Link  Corporation as of
any date or for any period  subsequent to December 31, 1995, nor have we audited
the application of the change in accounting principle disclosed in the Form 10-Q
of  Digital  Link  Corporation  for the  three  months  ended  March  31,  1996;
accordingly,  our comments are subject to revision on  completion of an audit of
the financial statements that include the accounting change.



COOPERS & LYBRAND L.L.P.