Exhibit 18




February 11, 2004


Board of Directors
Dover Corporation
280 Park Avenue
New York, NY 10017

Dear Directors:

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

We have audited the consolidated financial statements included in the Company's
Annual Report on Form 10-K for the year ended December 31, 2003 and issued our
report thereon dated February 11, 2004. Note 1 to the financial statements
describes a change in accounting principle from the accelerated method of
depreciation to the straight-line method of depreciation for certain property,
plant and equipment acquired on or after January 1, 2004. It should be
understood that the preferability of one acceptable method of accounting over
another for recording depreciation expense for property, plant and equipment has
not been addressed in any authoritative accounting literature, and in expressing
our concurrence below we have relied on management's determination that this
change in accounting principle is preferable. Based on our reading of
management's stated reasons and justification for this change in accounting
principle in the Form 10-K, and our discussions with management as to their
judgment about the relevant business planning factors relating to the change, we
concur with management that such change represents, in the Company's
circumstances, the adoption of a preferable accounting principle in conformity
with Accounting Principles Board Opinion No. 20.

Very truly yours,

/s/ PRICEWATERHOUSECOOPERS LLP
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PricewaterhouseCoopers LLP