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                                                                    EXHIBIT 15.1







September 6, 2002

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

Commissioners:

We are aware that our report dated April 17, 2002, except for Notes 1 and 2, as
to which the date is April 29, 2002, on our review of the interim consolidated
financial information of Nabors Industries, Inc. (Nabors Delaware) as of and for
the period ended March 31, 2002 and included in the Nabors Delaware's quarterly
report on Form 10-Q for the quarter then ended is incorporated by reference in
this Registration Statement.

We are also aware that our report dated July 17, 2002, except for Note 11, as to
which the date is August 8, 2002, on our review of the interim consolidated
financial information of Nabors Industries Ltd. (the Company) as of and for the
period ended June 30, 2002 included in the Company's quarterly report on Form
10-Q for the quarter then ended is incorporated by reference in this
Registration Statement.

Very truly yours,


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP


