[LETTERHEAD OF COOPERS & LYBRAND]

AUDITORS' REPORT

Introduction

We have audited the 1997 financial statements of Dutch Can Pack Holding B.V,
Amsterdam. These financial statements are the responsibility of the company's
management. Our responsibility is to express an opinion on these financial
statements based on our audit.

Scope

We conducted our audit in accordance with auditing standards generally accepted
in the Netherlands. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free
of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial statement
presentation. We believe that our audit provides a reasonable basis for our
opinion.

Opinion

In our opinion, the financial statements give a true and fair view of the
financial position of the company as of 31 December 1997 and of the result for
the year then ended in accordance with accounting principles generally accepted
in the Netherlands and comply with the financial reporting requirements included
in Part 9, Book 2 of the Netherlands Civil Code.

Amsterdam, 26 January 1998

/s/ Coopers & Lybrand N.V.

Coopers & Lybrand N.V.