Exhibit 15
KPMG LLP
Center Tower
600 Anton Blvd.
Costa Mesa, CA 92626
Independent Accountants' Review Report
The Stockholders and Board of Directors
Beckman Coulter, Inc.:
We have reviewed the condensed consolidated balance sheet of
Beckman Coulter, Inc. and subsidiaries as of June 30, 2000,
and the related condensed consolidated statements of
operations for the three-month and six-month periods ended
June 30, 2000 and 1999 and the condensed consolidated
statements of cash flows for the six-month periods ended June
30, 2000 and 1999. These condensed consolidated financial
statements are the responsibility of the Company's management.
We conducted our review in accordance with standards
established by the American Institute of Certified Public
Accountants. A review of interim financial information
consists principally of applying analytical procedures to
financial data and making inquiries of persons responsible for
financial and accounting matters. It is substantially less in
scope than an audit conducted in accordance with generally
accepted auditing standards, the objective of which is the
expression of an opinion regarding the financial statements
taken as a whole. Accordingly, we do not express such an
opinion.
Based on our review, we are not aware of any material
modifications that should be made to the condensed
consolidated financial statements referred to above for them
to be in conformity with generally accepted accounting
principles.
We have previously audited, in accordance with generally
accepted auditing standards, the consolidated balance sheet of
Beckman Coulter, Inc. and subsidiaries as of December 31,
1999, and the related consolidated statements of operations,
stockholders' equity and cash flows for the year then ended
(not presented herein); and in our report dated January 27,
2000, we expressed an unqualified opinion on those
consolidated financial statements. In our opinion, the
information set forth in the accompanying condensed
consolidated balance sheet as of December 31, 1999, is fairly
stated, in all material respects, in relation to the
consolidated balance sheet from which it has been derived.
(KPMG LLP)
Orange County, California
July 27, 2000
