EXHIBIT 15.1


September 30, 2003

PartnerRe Ltd.
Chesney House
96 Pitts Bay Road
Pembroke HM 08

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of PartnerRe Ltd. and subsidiaries for the periods ended March 31,
2003 and 2002, and June 30, 2003 and 2002, as indicated in our reports dated May
5, 2003 (May 13, 2003 as to Note 2), and August 4, 2003, respectively; because
we did not perform an audit, we expressed no opinion on that information.

We are aware that our reports referred to above, which were included in your
Quarterly Reports on Form 10-Q for the quarters ended March 31, 2003, and June
30, 2003 are incorporated by reference in this Registration Statement on Form
S-3.

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under
the Securities Act of 1933, are not considered a part of a Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.

                                                   /s/ Deloitte & Touche