OUTLINE OF REMARKS BEFORE THE SEC
REGARDING AUDITOR INDEPENDENCE
Gary M. Pfeiffer, Du Pont Company
September 13, 2000

OPENING REMARKS

1. Confirm basic agreement with proposed rules

2. Independence of the external auditor is critical from perspective of issuer and user of financial information

3. Describe the role of DuPont's Audit Committee

PROCESSES AT DUPONT TO ENSURE AUDITOR INDEPENDENCE

1. Summarize control framework

SPECIFIC COMMENTS ON PROPOSAL

General

1. Confirm general agreement with the proposal

2. Confirm support for proposed rule changes with respect to:

   • Financial Relationships
     
   • Employment relationships
     
   • Business relationships

3. Provide additional perspective regarding non-audit services

Non-audit services

1. Internal Audit Outsourcing

2. Financial Information Systems Design and Implementation

3. Due Diligence

4. Proxy Statement Disclosure