<PAGE>
Exhibit 15
INDEPENDENT ACCOUNTANTS AWARENESS LETTER
June 5, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated May 9, 2000, on our review of interim
financial information of Baxter International Inc. (the "Company") for the
period ended March 31, 2000, and included in the Company's quarterly report on
Form 10-Q for the quarter then ended is incorporated by reference in its
Registration Statement dated June 5, 2000.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
------------------------------
PricewaterhouseCoopers LLP