PHARMACIA CORP /DE/, 8-K, EX-16, 2000-07-13

PHARMACIA CORP /DE/
8-K, EX-16, 2000-07-13
CHEMICALS & ALLIED PRODUCTS

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                                                                      EXHIBIT 16


July 12, 2000



Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:

We have read the comments in Item 4 of Form 8-K of Pharmacia Corporation dated
July 13, 2000 and have the following comments:

*   We agree with the comments in the first sentence of the second paragraph
    concerning the dismissal of Deloitte & Touche LLP and in the third and
    fourth paragraphs of Item 4.

*   We have no basis on which to agree or disagree with the remainder of the
    comments in Item 4 of the subject Form 8-K.

Yours truly,

/s/ DELOITTE & TOUCHE LLP