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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 September 30,
2000, the related consolidated statements of income for the three-month and
nine-month periods ended September 30, 2000 and 1999, and the related
statements of changes in stockholders' equity and cash flow for the nine-month
periods ended September 30, 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 of 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
flow 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
October 19, 2000