Exhibit 99

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

    Re: Vertex Pharmaceuticals Incorporated
    Registration on Form S-8

We are aware that our report dated October 21, 1997 on our review of interim 
financial information of Vertex Pharmaceuticals Incorporated for the three 
month and nine month periods ended September 30, 1997 and included in the 
Company's quarterly report on Form 10-Q for the quarter then ended is 
incorporated by reference in the Company's registration statements on Form 
S-8 (File Nos. 33-48030, 33-48348, 33-65742, 33-93224, 333-12325 and 
333-27011).  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.

                                       /s/ Coopers & Lybrand L.L.P.


Boston, Massachusetts
November 12, 1997