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                                                       EXHIBIT 15




October 20, 1998



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

RE:  ANSYS, Inc. and Subsidiaries

     1.   Form S-8 (Registration No. 333-8613) 1996 Stock Option
        and Grant Plan Employee Stock Purchase Plan, as Amended


Ladies & Gentlemen:

We are aware that our report dated October 20, 1998 on our review
of the interim financial information of ANSYS, Inc. and
Subsidiaries for the three-month and nine-month periods ended
September 30, 1998 is incorporated by reference in the
registration statement referred to above.  Pursuant to Rule 436
(c) under the Securities Act of 1933, this report should not be
considered a part of the registration statement prepared or
certified by us within the meaning of Sections 7 and 11 of that
Act.



Very truly yours,

/s/ PricewaterhouseCoopers LLP
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