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January 31, 2002



Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for Bigmar, Inc. (the "Company") and,
under the date of March 12, 2001, we reported on the consolidated financial
statements of Bigmar, Inc. and subsidiaries as of and for the years ended
December 31, 2000 and 1999. On January 11, 2002, we resigned. We have read
Bigmar, Inc.'s statements included under Item 4 of its Form 8-K dated January
11, 2002, and we agree with such statements, except that we are not in a
position to agree or disagree with Bigmar, Inc.'s statement that the change was
not recommended by the Audit Committee of the Board of Directors of the Company.

Very truly yours,

KPMG LLP