Exhibit 15

May 11, 2001

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

Commissioners:

   We are aware that our report dated April 20, 2001 on our review of interim
financial information of Varian Medical Systems, Inc. as of March 30, 2001 and
for the three-month and six-month periods ended March 30, 2001 and March 31,
2000 and included in the Company's quarterly report on Form 10-Q for the quarter
then ended is incorporated by reference in its Registration Statement on Form S-
8 (No. 333-75531) dated April 1, 1999, its Registration Statement on Form S-8
(No. 333-57006) dated March 14, 2001, its Registration Statement on Form S-8
(No. 333-57008) dated March 14, 2001, its Registration Statement on Form S-8
(No. 333-57010) dated March 14, 2001 and its Registration Statement on Form S-8
(No. 333-57012) dated March 14, 2001.

Yours very truly,




/s/ PricewaterhouseCoopers LLP