Exhibit 18

May 1, 2003

Board of Directors of
MEMC Electronic Materials, Inc.
St. Louis, Missouri

Gentlemen:

We have been furnished with a copy of the quarterly report on Form 10-Q of MEMC
Electronic Materials, Inc. (the "Company") for the three months ended March 31,
2003, and have read the Company's statements contained in Note 2 to the
consolidated financial statements included therein. As stated in Note 2, the
Company prospectively changed its method of accounting for the depreciation of
spare parts to depreciate the cost of significant long-lived spare parts when
placed in service. The depreciation is recognized on a straight-line basis over
the estimated useful lives of the spare parts. Prior to January 1, 2003, the
Company directly expensed the full cost of the spare parts when placed in
service. The Company states that the newly adopted accounting principle is
preferable because it reflects a more appropriate recognition of expense over
the productive useful lives of the parts as used in the production process and
it provides a better matching of costs with related revenues. In accordance with
your request, we have reviewed and discussed with Company officials the
circumstances and business judgment and planning upon which the decision to make
this change in the method of accounting was based.

We have not audited any financial statements of the Company as of any date or
for any period subsequent to December 31, 2002, nor have we audited the
information set forth in the aforementioned Note 2 to the consolidated financial
statements; accordingly, we do not express an opinion concerning the factual
information contained therein.

With regard to the aforementioned accounting change, authoritative criteria have
not been established for evaluating the preferability of one acceptable method
of accounting over another acceptable method. However, for purposes of the
Company's compliance with the requirements of the Securities and Exchange
Commission, we are furnishing this letter.

Based on our review and discussion, with reliance on management's business
judgment and planning, we concur that the newly adopted method of accounting is
preferable in the Company's circumstances.

Very truly yours,

/s/ KPMG LLP