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EXHIBIT 15.1 LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION
Board of Directors and Shareholders
STERIS Corporation
We are aware of the incorporation by reference in the following Registration
Statements and related Prospectuses of our report dated October 19, 2000,
relating to the unaudited consolidated interim financial statements of STERIS
Corporation and Subsidiaries that are included in its Form 10-Q for the quarter
ended September 30, 2000:
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Registration
Number Description Filing Date
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333-40082 Form S-8 Registration Statement -- Nonqualified Stock Option June 26, 2000
Agreement between STERIS Corporation and Laurie Brlas and the
Nonqualified Stock Option Agreement between STERIS Corporation and
David L. Crandall
333-40058 Form S-8 Registration Statement -- Nonqualified Stock Option June 23, 2000
Agreement between STERIS Corporation and Les C. Vinney
333-65155 Form S-8 Registration Statement -- STERIS Corporation Long Term October 1, 1998
Incentive Stock Plan
333-55839 Form S-8 Registration Statement -- Nonqualified Stock Option June 2, 1998
Agreement between STERIS Corporation and John Masefield and the
Nonqualified Stock Option Agreement between STERIS Corporation and
Thomas J. DeAngelo
333-32005 Form S-8 Registration Statement -- STERIS Corporation 1997 Stock July 24, 1997
Option Plan
333-06529 Form S-3 Registration Statement -- STERIS Corporation June 21, 1996
333-01610 Post-effective Amendment to Form S-4 on Form S-8 -- STERIS May 16, 1996
Corporation
33-91444 Form S-8 Registration Statement -- STERIS Corporation 1994 Equity April 24, 1995
Compensation Plan
33-91442 Form S-8 Registration Statement -- STERIS Corporation 1994 April 24, 1995
Nonemployee Directors Equity Compensation Plan
33-55976 Form S-8 Registration Statement -- STERIS Corporation 401(k)Plan December 21, 1992
33-55258 Form S-8 Registration Statement -- STERIS Corporation Amended and December 4, 1992
Restated Non-Qualified Stock Option Plan
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/s/ Ernst & Young LLP
Cleveland, Ohio
November 3, 2000
