EXHIBIT 16.1




March 17, 1988



Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously  principal  accountants for Pioneer Natural Resources Company
and,  under the date of February  13,  1998,  we  reported  on the  consolidated
financial statements of Pioneer Natural Resources Company and subsidiaries as of
and for the years ended  December  31, 1997 and 1996.  On December 5, 1997,  our
appointment as principal  accountants  was terminated for periods after December
31, 1997. We have read Pioneer Natural Resources  Company's  statements included
under Item 9 of Form 10-K, and we agree with such statements.

                                                  Very truly yours,



                                                  KPMG PEAT MARWICK LLP