EXHIBIT 16


                       (PRICEWATERHOUSECOOPERS LETTERHEAD)

June 29, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Michael Baker Corporation (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4.01 of
Form 8-K, as part of the Company's Form 8-K report dated July 1, 2005. We agree
with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP