Exhibit 16


May 16, 2002

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, DC 20549

Ladies and Gentlemen:

We have read Item 4 included in the Form 8-K dated May 16, 2002 of
Colgate-Palmolive Company, to be filed with the Securities and Exchange
Commission, and are in agreement with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP
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Arthur Andersen LLP

cc:  Stephen C. Patrick, CFO, Colgate-Palmolive Company