EXHIBIT 99.1


                     INDEPENDENT ACCOUNTANTS' REVIEW REPORT



The Board of Directors and Stockholders
Of Input/Output, Inc. and subsidiaries


         We have reviewed the accompanying consolidated balance sheet
information of Input/Output, Inc. and subsidiaries (the Company) as of September
30, 2001, the related consolidated statements of operations for the three-month
and nine-month periods ended September 30, 2001 and the related statement of
cash flows for the nine-month period ended September 30, 2001. These
consolidated financial statements are the responsibility of the Company's
management.

         We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical procedures to
financial data and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted in
accordance with generally accepted auditing standards in the United States, the
objective of which is an expression of an opinion regarding the financial
statements taken as a whole. Accordingly, we do not express such an opinion.

         Based on our review, we are not aware of any material modifications
that should be made to the accompanying consolidated interim financial
statements referred to above for them to be in conformity with accounting
principles generally accepted in the United States of America.

         The financial statements of Input/Output, Inc. as of December 31,
2000, were audited by other auditors whose report dated February 1, 2001,
expressed an unqualified opinion on those statements.


                                         /s/ PricewaterhouseCoopers LLP


Houston, Texas
November 14, 2001