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 July 22, 1998 on our review of interim 
financial information of Vertex Pharmaceuticals Incorporated for the three 
month and six month periods ended June 30, 1998 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, 33-12325, 333-27011 and 333-56179). 
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.

PricewaterhouseCoopers LLP

Boston MA
August 13, 1998