INVITROGEN CORP
8-K, EX-15.1, 2000-09-29
BIOLOGICAL PRODUCTS, (NO DIAGNOSTIC SUBSTANCES)
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                                                                   Exhibit 15.1


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

Commissioners:

We are aware that our report dated July 18, 2000 on our review of the interim
financial information of Dexter Corporation as of and for the three-month and
six-month periods ended June 30, 2000 and 1999 and included in the Company's
quarterly report on Form 10-Q for the quarter ended June 30, 2000 is
incorporated by reference in Invitrogen Corporation's Registration Statements
on Form S-8 (Nos. 333-46146, 333-86531, and 333-74061) and is incorporated by
reference in this Current Report on Form 8-K of Invitrogen Corporation.

Very truly yours,


/s/ PricewaterhouseCoopers LLP

Hartford, Connecticut
September 27, 2000




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