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<PAGE> 1
EXHIBIT 16.3
[IBDO LETTERHEAD]
July 27, 2000
Securities and Exchange Commission
450 5th Street N.W.
Washington D.C., 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that occurred on April 13, 2000, to be filed by our former client, Inamed
Corporation and Subsidiaries. We agree with the statements made in response to
that Item insofar as they relate to our Firm.
Very truly yours,
/s/ BDO SEIDMAN, LLP
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