Exhibit 18

February 27, 2008

Board of Directors
Avery Dennison Corporation
150 North Orange Grove Boulevard
Pasadena, California 91103

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your Form 10-K filing pursuant to Item 601 of Regulation S-K.

We have audited the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 29, 2007 and issued our report thereon dated February 27, 2008. Note 1 to the financial statements describes a change in accounting principle from the Last In Last Out (LIFO) basis of valuation of certain inventory balances to the First In First Out valuation method. It should be understood that the preferability of one acceptable method of accounting over another for the valuation of inventory has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management’s determination that this change in accounting principle is preferable. Based on our reading of management’s stated reasons and justification for this change in accounting principle in the Form 10-K, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company’s circumstances, the adoption of a preferable accounting principle in conformity with Statement of Financial Accounting Standards No. 154, Accounting Changes and Error Corrections.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP