Exhibit 15













August 6, 2001

PartnerRe Ltd.
PartnerRe Building
106 Pitts Bay Road
Pembroke HM 08

We have performed 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 three and
six-month periods ended June 30, 2001 and 2000, as indicated in our report dated
August 6, 2001; because we did not perform an audit, we expressed no opinion on
that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended June 30, 2001, is
incorporated by reference in Registration Statements No. 33-78774, and 333-4646
and 333-11998 on Forms S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the 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


Hamilton, Bermuda