EXHIBIT 15


August 7, 2006


Tenneco Inc.
500 North Field Drive
Lake Forest, IL  60045




We have made a review, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), of the unaudited interim financial
information of Tenneco Inc. and consolidated subsidiaries for the periods ended
June 30, 2006 and 2005, as indicated in our report dated August 3, 2006; because
we did not perform an audit, we expressed no opinion on that information.


We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended June 30, 2006, is
incorporated by reference in Registration Statement Nos. 333-17485, 333-30933,
333-17487, 333-41535, 333-27279, 333-23249, 333-27281, 333-41537, 333-48777,
333-76261, 333-33442, 333-33934, 333-58056, 333-101973 and 333-113705 on Form
S-8, and Registration Statement No. 333-24291 on Form S-3.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the 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 that Act.



DELOITTE & TOUCHE LLP

Chicago, Illinois