Exhibit 16

January 28, 2002

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

Commissioners:

   We have read the statements by Hewlett-Packard Company in Item 9 of its
Annual Report on Form 10-K, which we understand will be filed with the
Commission on or about January 29, 2002. We agree with the statements
concerning our firm under the heading "Changes in and Disagreements with
Accountants on Accounting and Financial Disclosure" in Item 9 of such Form 10-K.

                                          Very truly yours,

                                          /s/ PricewaterhouseCoopers LLP