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Exhibit 15.1



                     Independent Accountants' Review Report



Stockholders and Board of Directors
OM Group, Inc.

We have reviewed the accompanying condensed consolidated balance sheet of OM
Group, Inc. as of March 31, 2000, and the related condensed statements of
consolidated income 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 reviews 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,
which will be performed for the full year with the objective of expressing an
opinion regarding the financial statements taken as a whole. Accordingly, we do
not express such an opinion.

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

We have previously audited, in accordance with auditing standards generally
accepted in the United States, the consolidated balance sheet of OM Group, Inc.
as of December 31, 1999, and the related statements of consolidated income,
stockholders' equity, and cash flows for the year then ended, not presented
herein, and in our report dated February 15, 2000, we expressed an unqualified
opinion on those consolidated financial statements. In our opinion, the
information set forth in the accompanying condensed consolidated balance sheet
as of December 31, 1999 is fairly stated, in all material respects, in relation
to the consolidated balance sheet from which it has been derived.


                                                        /s/ Ernst & Young LLP
                                                        ---------------------
                                                        Ernst & Young LLP



Cleveland, Ohio
May 10, 2000



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