Exhibit 15.1


               Letter re: Unaudited Interim Financial Information


FMC Corporation
Chicago, Illinois

Ladies and Gentlemen:

With respect to the accompanying registration statement on Form S-8 filed by FMC
Corporation, we acknowledge our awareness of the incorporation by reference of
our reports dated April 17, 2001 and July 31, 2001 related to our reviews of
interim financial information.

Pursuant to rule 436(c) under the Securities Act of 1933, such reports 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 the Act.

Very truly yours,



/s/ KPMG LLP

Chicago, Illinois
September 20, 2001