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EXHIBIT 18
January 4, 2001
Entegris, Inc.
3500 Lyman Boulevard
Chaska, MN 55318
Ladies and Gentlemen:
We have been furnished with a copy of Form 10-Q of Entegris, Inc. and
subsidiaries for the three months ended November 25, 2000, and have read the
Company's statements contained in Note 5 to the consolidated financial
statements included therein. As stated in Note 5, the Company changed its method
of accounting for domestic inventories from the last-in, first-out method (LIFO)
to the first-in, first-out method (FIFO) and states that the newly adopted
accounting method is preferable in the circumstances because the accounting
change more closely matches current costs and revenues in periods when costs of
goods and services are declining. In accordance with your request, we have
reviewed and discussed with Company officials the circumstances and business
judgment and planning upon which the decision to make this change in the method
of accounting was based.
We have not audited any financial statements of Entegris, Inc. and subsidiaries
as of any date or for any period subsequent to August 26, 2000, nor have we
audited the information set forth in the aforementioned notes to the condensed
financial statements; accordingly, we do not express an opinion concerning the
factual information contained therein.
With regard to the aforementioned accounting change, authoritative criteria have
not been established for evaluating the preferability of one acceptable method
of accounting over another acceptable method. However, for purposes of Entegris,
Inc.'s compliance with the requirements of the Securities and Exchange
Commission, we are furnishing this letter.
Based on our review and discussion, with reliance on management's business
judgment and planning, we concur that the newly adopted method of accounting is
preferable in the Company's circumstances.
Very truly yours,
/s/ KPMG LLP
