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                                                       EXHIBIT 15

April 22, 1999
                                
                                
                                
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
                                
                                
Ladies & Gentlemen:

We are aware that our report dated April 22, 1999 on our review
of the interim financial information of ANSYS, Inc. and
Subsidiaries for the three-month period ended March 31, 1999 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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EXHIBIT 27.1        Financial Data Schedule