Exhibit 99


                                                   Tanner + Co.
                                                   Certified Public Accountants
                                                   675 East 500 South, Suite 640
                                                   Salt Lake City, Utah 84102


December 15, 2000

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

RE:      Medical Discoveries, Inc.
         File Ref. No. 000-12627

Ladies and Gentlemen:

         We were previously the principal  accountants for Medical  Discoveries,
Inc.  and  under  the date of March  20,  2000,  we  reported  on the  financial
statements of Medical  Discoveries,  Inc. as of and for the year ended  December
31,  1999.  On December 8, 2000,  our  services  were  terminated.  We have read
Medical  Discoveries,  Inc.'s  statements  included under Item 4 of its Form 8-K
dated December 15, 2000, and we agree with such statements.

                                                   Sincerely,



                                                   By: /s/ TANNER + CO.
                                                   --------------------
                                                           Tanner + Co.