To the Shareholders and Directors of Millipore Corporation: We have audited, in accordance with auditing standards generally accepted in the United States, the consolidated balance sheets of Millipore Corporation as of December 31, 1999 and 1998, and the related consolidated statements of income, shareholders equity, and cash | flows for each of the three years in the period ended December 31, 1999 (not presented herein); and in our report dated January 19, 2000, we expressed an unqualified opinion on those consolidated financial statements. In our opinion, the information set forth in the accompanying condensed consolidated balance sheets as of December 31, 1999 and 1998 and condensed dated statements | of income and cash flows for each of the three years in the period ended December 31, 1999 is fairly stated, in all material respects, in relation to the consolidated financial statements from which it has been derived. PricewaterhouseCoopers LLP Boston, Massachusetts January 19, 2000 |