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EXHIBIT 15
Letter of Ernst & Young LLP
re Unaudited Consolidated Interim Financial Statements
The Board of Directors
Oxford Health Plans, Inc.
Trumbull, Connecticut
We are aware of the incorporation by reference in the Oxford Health Plans, Inc.
registration statements on Form S-8 (Nos. 33-49738, 33-70908, 33-94242, 333-988,
333-28109, 333-35693, 333-79063, 333-33226 and 333-42920) of our report dated
October 25, 2000, relating to the unaudited consolidated interim financial
statements of Oxford Health Plans, Inc. included in its Form 10-Q for the
quarter ended September 30, 2000.
Ernst & Young LLP
New York, New York
October 25, 2000
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