EXHIBIT 15



August 10, 1998



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

Dear Sirs:

We are aware that Baxter International Inc. has included our report dated August
10, 1998 (issued pursuant to the provisions of Statement on Auditing Standards
No. 71) in the Prospectus constituting part of its Registration Statements on
Form S-8 (Nos. 2-82667, 2-86993, 2-97607, 33-8812, 33-15523, 33-15787, 33-28428,
33-33750, 33-54069, 333-43563 and 333-47019), on Form S-3 (Nos. 33-5044, 33-
23450, 33-27505, 33-31388, 33-49820 and 333-19025) and on Form S-4 (Nos. 33-808,
33-15357, 33-53937 and 333-47927). We are also aware of our responsibilities
under the Securities Act of 1933.

Yours very truly,



PricewaterhouseCoopers LLP