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Exhibit (15)
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 10549
RE: Ecolab Inc. Registration Statements on Form S-8 (Registration
Nos. 2-60010; 2-74944; 33-1664; 33-41828; 2-90702; 33-18202;
33-55986; 33-56101; 333-95043; 33-26241; 33-34000; 33-56151;
333-18627; 33-39228; 33-56125; 333-70835; 33-60266; 333-95041;
33-65364; 33-59431; 333-18617; 333-79449; 333-21167; 333-35519;
333-40239; 333-95037; 333-50969; and 333-62183) and Registration
Statements on Form S-3 (Registration Nos. 333-14771 and
333-35378).
Commissioners:
We are aware that our report, dated July 26, 2000, on our reviews of the
consolidated interim financial information of Ecolab Inc. for the 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 Ecolab Inc.'s Registration Statements listed above.
Yours very truly,
/s/PricewaterhouseCoopers LLP
PRICEWATERHOUSECOOPERS LLP
Saint Paul, Minnesota
August 8, 2000
