[PRICEWATERHOUSECOOPERS LETTERHEAD] January 15, 1999 Securities and Exchange Commission 450 5th Street, N.W. Washington, DC 20549 Commissioners: We have read the statements made by IMRglobal Corp. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report for the month of January 1999. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ PRICEWATERHOUSECOOPERS LLP - ------------------------------