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                                                                   Exhibit 13
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INDEPENDENT ACCOUNTANTS' REPORT


To the Board of Directors and Shareholders of
Anthony & Sylvan Pools Corporation
Chardon, Ohio


We have reviewed the accompanying condensed balance sheet of Anthony & Sylvan
Pools Corporation (the "Company") as of June 30, 1999, and the related
condensed statements of operations for the three-month and six-month periods
ended June 30, 1999 and 1998, and its cash flows for the six-month periods
ended June 30, 1999 and 1998. 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 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 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 generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet of the Company as of December 31,
1998, and the related consolidated statements of operations, shareholders'
equity, and cash flows for the year then ended (not presented herein) and in
our report dated February 19, 1999, we expressed an unqualified opinion on
those financial statements. In our opinion, the information set forth in the
accompanying condensed balance sheet as of December 31, 1998 is fairly
stated, in all material respects, in relation to the balance sheet from which
it has been derived.


DELOITTE & TOUCHE LLP

Cleveland, Ohio
August 11, 1999