FORTUNE BRANDS INC
10-Q, EX-15, 2000-08-11
HEATING EQUIP, EXCEPT ELEC & WARM AIR; & PLUMBING FIXTURES
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                                                            PART II - EXHIBIT 15
                                                           ---------------------


                                                   August 11, 2000



Securities and Exchange Commission
450 5th Street, N.W.
Attention:  Filing Desk, Stop 1-4
Washington, D.C.  20549-1004

          Re:  Fortune Brands, Inc.

     We are aware that our report dated July 19, 2000, on our review of interim
financial information of Fortune Brands, Inc. and Subsidiaries for the six month
period ended June 30, 2000 included in this Form 10-Q, has been incorporated by
reference into (a) the Registration Statement on Form S-8 (Registration No. 33-
64071) relating to the Defined Contribution Plan of Fortune Brands, Inc. and
Participating Operating Companies, the Registration Statement on Form S-8
(Registration No. 33-64075) relating to the MasterBrand Industries, Inc. Hourly
Employee Savings Plan, the Registration Statement on Form S-8 (Registration No.
33-58865) relating to the 1990 Long-Term Incentive Plan of Fortune Brands, Inc.,
the Registration Statement on Form S-8 (Registration No. 333-51173) relating to
the Fortune Brands, Inc. Non-Employee Director Stock Option Plan, and the
prospectuses related thereto, and (b) the Registration Statements on Form S-3
(Registration Nos. 33-50832, 33-42397, 33-23039, 33-3985 and 333-76371) of
Fortune Brands, Inc.  Pursuant to Rule 436(c) under the Securities Act of 1933,
this report should not be considered a part of such registration statements or
prospectuses or certification by us within the meaning of Sections 7 and 11 of
that Act.

                                         Very truly yours,




                                         PricewaterhouseCoopers LLP


Chicago, IL 60601


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