PART II - EXHIBIT 15
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May 14, 2003

Securities and Exchange Commission
450 5th Street, N.W.
Attention: Filing Desk, Stop 1-4
Washington, D.C.  20549-1004

Re: Fortune Brands, Inc.


         We are aware that our report dated April 15, 2003 on our review of
interim financial information of Fortune Brands, Inc. and Subsidiaries for the
three month period ended March 31, 2003 and included in the Company's quarterly
report on Form 10-Q for the quarter then ended is incorporated by reference in
(a) the Registration Statement on Form S-8 (Registration No. 333-87260) relating
to the 2002 Non-Employee Director Stock Option Plan, the Registration Statement
on Form S-8 (Registration No. 333-103734) relating to the Fortune Brands
Retirement Savings Plan, the Registration Statement on Form S-8 (Registration
No. 333-103736) relating to the Fortune Brands Hourly Employee Retirement
Savings Plan, the Registration Statement on Form S-8 (Registration No. 33-58865)
relating to the 1990 Long-Term Incentive Plan of Fortune Brands, Inc., the
Registration Statement on Form S-8 (Registration No. 333-95909) relating to the
1999 Long-Term Incentive Plan of Fortune Brands, Inc., the Registration
Statement on Form S-8 (Registration No. 333-103735) relating to the Fortune
Brands, Inc. Non-Employee Director Stock Option Plan, the Registration Statement
on Form S-8 (Registration No. 333-103735) relating to the Future Brands LLC
Retirement Savings Plan, and the prospectuses related thereto, and (b) the
Registration Statements on Form S-3 (Registration Nos. 33-50832 and 333-76371)
of Fortune Brands, Inc.




                                                     Very truly yours,



                                                     PricewaterhouseCoopers LLP


Chicago, IL 60606




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