Exhibit 16
                      
                      [Letterhead of Ernst & Young, LLP]



                                  


June 9, 1997


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

We have read Item 4 of Form 8-K dated June 9, 1997, of Summit Medical Systems,
Inc. and are in agreement with the statements contained in the first sentence of
the first paragraph, and in the second, third and fourth paragraphs.  We have no
basis to agree or disagree with other statements of the registrant contained
therein.

Regarding the registrant's statement concerning a material weakness in the
internal controls in the Company's accounting and financial reporting included
in the third paragraph on page 2 therein, we had considered such matters in
determining the nature, timing and extent of procedures performed in our audits
of the registrant's financial statements included in the registrant's 1996 Form
10-K.

                                    Ernst & Young  LLP