EXHIBIT 15
Letter of Ernst & Young LLP
re Unaudited Condensed Consolidated Interim Financial Information
To Oxford Health Plans, Inc.
We are aware of the incorporation by reference in the Registration Statement on
Form S-8 of Oxford Health Plans, Inc. for the registration of 5,100,000 shares
of its common stock of our report dated July 25, 2000 relating to the unaudited
condensed consolidated interim financial statements of Oxford Health Plans, Inc.
that are included in its Form 10-Q for the quarter ended June 30, 2000.
/s/ Ernst & Young LLP
New York, New York
August 2, 2000
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