1



                                                                      EXHIBIT 13

INDEPENDENT ACCOUNTANTS' REPORT

To the Shareholders and Board of Directors of
Anthony & Sylvan Pools Corporation and Subsidiary
Mayfield Village, Ohio


We have reviewed the accompanying condensed consolidated balance sheet of
Anthony & Sylvan Pools Corporation and Subsidiary (the "Company") as of March
31, 2000, and the related condensed consolidated statements of operations and
cash flows for the three-month periods ended March 31, 2000 and 1999. These
consolidated 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 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 reviews, we are not aware of any material modifications that should
be made to such condensed 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 the
Company as of December 31, 1999, and the related statements of operations,
shareholders' equity, and cash flows for the year then ended (not presented
herein) and in our report dated February 18, 2000, we expressed an unqualified
opinion on those 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 balance sheet
from which it has been derived.

DELOITTE & TOUCHE LLP

Cleveland, Ohio
April 21, 2000



                                         13