CHEVRON CORP
8-K, EX-16, 2000-12-21
PETROLEUM REFINING
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                   (LETTERHEAD OF PRICEWATERHOUSECOOPERS LLP)

                                                                      Exhibit 16



December 18, 2000


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We  have  read  the   statements   made  by  the  Chevron   Corporation   Profit
Sharing/Savings Plan (copy attached), which we understand will be filed with the
Commission,  pursuant  to Item 4 of Form  8-K,  as part of the  Plan's  Form 8-K
report dated December 18,2000. We agree with the statements  concerning our Firm
in such Form 8-K.

Very truly yours,

/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP



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