Exhibit 99.1 TIVO INC. 2160 Gold Street Alviso, CA 95002 March 26, 2002 VIA EDGAR - --------- Securities and Exchange Commission Washington, D.C. 20549 Re: TiVo Inc. (the "Company") ------------------------ Ladies and Gentlemen: We have received a letter from Arthur Andersen LLP ("Andersen") which represents to us that: . its audit of the Company was subject to Andersen's quality control system for the U.S. accounting and auditing practice; . there is reasonable assurance that the engagement was conducted in compliance with professional standards; and . there was appropriate continuity of Andersen personnel working on the audit. . there was availability of national office consultation Availability of personnel at foreign affiliates of Arthur Andersen was not relevant to this audit. Sincerely, /s/ David H. Courtney David H. Courtney Executive Vice President Worldwide Operations and Administration and Chief Financial Officer