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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,
1998, the related consolidated statements of income for the three and nine month
periods ended September 30, 1998 and 1997, and the related consolidated
statements of cash flow for the nine month periods ended September 30, 1998 and
1997. 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, 1997 and the related consolidated statements of income
and cash flow for the year then ended (not presented herein); and in our report
dated January 23, 1998 (February 11, 1998 as to Note 16 and February 13, 1998 as
to the third paragraph of Note 13), 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, 1997 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 21, 1998