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                                                                      EXHIBIT 15









INDEPENDENT ACCOUNTANTS' REPORT


Schweitzer-Mauduit International, Inc.:

We have reviewed the accompanying consolidated balance sheet of
Schweitzer-Mauduit International, Inc. and subsidiaries as of March 31, 2000,
the related consolidated statements of income for the three month periods ended
March 31, 2000 and 1999, and the related statements of changes in stockholders'
equity and cash flows for the three month periods ended March 31, 2000 and 1999.
These financial statements are the responsibility of the Company's management.

We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical procedures to financial
data, and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with auditing standards generally accepted in the United States of America, the
objective of which is the expression of an opinion regarding the financial
statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should
be made to such consolidated financial statements for them to be in conformity
with accounting principles generally accepted in the United States of America.

We have previously audited, in accordance with auditing standards generally
accepted in the United States of America, the consolidated balance sheet of
Schweitzer-Mauduit International, Inc. as of December 31, 1999 and the related
consolidated statements of income, changes in stockholders' equity and cash
flows for the year then ended (not presented herein); and in our report dated
January 21, 2000, we expressed an unqualified opinion on those consolidated
financial statements. In our opinion, the information set forth in the
accompanying consolidated balance sheet as of December 31, 1999 is fairly stated
in all material respects in relation to the balance sheet from which it has been
derived.



Deloitte & Touche LLP


Atlanta, Georgia
April 19, 2000