EXHIBIT 18.01

Cardinal Health, Inc.
c/o Mr. Richard J. Miller
Executive Vice President and
    Chief Financial Officer
7000 Cardinal Place
Dublin, Ohio 43017


October 8, 2001


RE: FORM 10-Q REPORT FOR THE QUARTER ENDED SEPTEMBER 30, 2001


This letter is written to meet the requirements of Regulation S-K calling for a
letter from a registrant's independent public accountants whenever there has
been a change in accounting principle or practice.

We have been informed that, as of July 1, 2001, Cardinal Health, Inc. (the
Company) changed its revenue recognition application method related to its
wholly-owned subsidiary, Pyxis Corporation's (Pyxis), automated dispensing units
from the "as delivered" method to the "as installed" method of revenue
recognition. According to the management of the Company, this change was made to
provide for a more objectively determinable method of revenue recognition on
sales of its Pyxis automated dispensing units.

A complete coordinated set of financial and reporting standards for determining
the preferability of accounting principles among acceptable alternative
principles has not been established by the accounting profession. Thus, we
cannot make an objective determination of whether the change in accounting
described in the preceding paragraph is to a preferable method. However, we have
reviewed the pertinent factors, including those related to financial reporting,
in this particular case on a subjective basis, and our opinion stated below is
based on our determination made in this manner.

We are of the opinion that the Company's change in method of accounting is to an
acceptable alternative method of accounting, which, based upon the reasons
stated for the change and our discussions with you, is also preferable under the
circumstances in this particular case. In arriving at this opinion, we have
relied on the business judgement and business planning of your management.

We have not audited the application of this change to the consolidated financial
statements of any period subsequent to June 30, 2001. Further, we have not
examined and do not express any opinion with respect to your consolidated
financial statements for the three months ended September 30, 2001.

Very truly yours,

/s/ Arthur Andersen LLP
Columbus, Ohio