EXHIBIT 15




August 12, 1998



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

RE:  ANSYS, Inc. and Subsidiaries

1.   Form S-8 (Registration No. 333-8613) 1996 Stock Option
      and Grant Plan Employee Stock Purchase Plan, as Amended


Ladies & Gentlemen:

We are aware that our report dated July 14, 1998 on our review of the interim
financial information of  ANSYS, Inc. and Subsidiaries for the three-month and
six-month periods ended June 30, 1998 is incorporated by reference in the
registration statement referred to above. Pursuant to Rule 436 (c) under the
Securities Act of 1933, this report should not be considered a part of the
registration statement prepared or certified by us within the meaning of
Sections 7 and 11 of that Act.



Very truly yours,

/s/ PricewaterhouseCoopers LLP
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