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                                                                      EXHIBIT 15











INDEPENDENT ACCOUNTANTS' REPORT


Schweitzer-Mauduit International, Inc.:

We have made a review of the accompanying consolidated balance sheet of
Schweitzer-Mauduit International, Inc. and subsidiaries as of June 30, 1996,
the related consolidated statements of income for the three and six months
ended June 30, 1996 and 1995, the consolidated statements of cash flow for the
six months ended June 30, 1996 and 1995, and the consolidated statement of
changes in stockholders' equity for the six months ended June 30, 1996.  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 generally accepted auditing standards, 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 generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet of Schweitzer-Mauduit International,
Inc. as of December 31, 1995 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 31, 1996, we expressed an
unqualified opinion on those financial statements.  In our opinion, the
information set forth in the accompanying consolidated balance sheet as of
December 31, 1995 is fairly stated in all material respects in relation to the
balance sheet from which it has been derived and the consolidated statement of
changes in stockholders' equity for the year ended December 31, 1995 is fairly
stated in all material respects in relation to the consolidated statement of
changes in stockholders' equity from which it has been derived.


Deloitte & Touche LLP

Atlanta, Georgia
July 17, 1996