

                                                                    Exhibit 16



[KPMG Peat Marwick LLP letterhead]





April 21, 1997



Securities and Exchange Commission
Washington, D.C. 20549


Ladies and Gentlemen:

We were previously principal accountants for Laboratory Corporation of America
Holdings and, under the date of February 14, 1997, except for notes 9 and 10
as to which the date is March 31, 1997, we reported on the consolidated
financial statements of Laboratory Corporation of America Holdings and
subsidiaries as of and for the years ended December 31, 1996 and 1995.  On
April 21, 1997, our appointment as principal accountants was terminated.  We
have read Laboratory Corporation of America Holding's statements included
under Item 4 of its Form 8-K dated April 21, 1997, and we agree with such
statements, except that we are not in a position to agree or disagree with
Laboratory Corporation of America Holding's statement that the change was
approved by the Audit Committee of the Board of Directors.

Very truly yours,


/s/ KPMG PEAT MARWICK LLP


