Exhibit 99-b

Report of Independent Public Accountants

To
ADC Telecommunications, Inc.:

We
have audited in accordance with auditing standards generally accepted in the United States, the consolidated financial statements of ADC Telecommunications, Inc. and
Subsidiaries included in this Form 10-K and have issued our report thereon dated November 21, 2001. Our audit was made for the purpose of forming an opinion on those
statements taken as a whole. Schedule II is the responsibility of the Company's management and is presented for purposes of complying with the Securities and Exchange Commission's rules and is
not part of the basic financial statements. This schedule has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, fairly states in all
material respects the financial data required to be set forth therein in relation to the basic financial statements taken as a whole.

/s/
ARTHUR ANDERSEN LLP
Arthur Andersen LLP

Minneapolis,
Minnesota
November 21, 2001

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ADC Telecommunications, Inc.
Schedule II

|Fiscal 2001                                                                            |  | Balance at
Beginning
of Year |      | Charged to
Costs
and Expenses |   | Deductions |  | Balance at
End
of Year
|-------------------------------------------------------------------------------------- |  | ---------------------------- | ---- | ----------------------------- | - | ---------- |  | ----------------------
|Allowance for doubtful accounts and notes receivable                                   |  | $                            | 18.9 |                               | $ | 111.0      |  | $                     
|Inventory valuation allowance                                                          |  |                              | 47.3 |                               |   | 165.3      |  |                       
|Reserves related to business restructuring, including force and facility consolidation |  |                              | 14.4 |                               |   | 329.6      |  |                       
|Product warranty liabilities                                                           |  |                              | 36.4 |                               |   | 48.4       |  |                       
|Fiscal 2000                                                                            |  |                              |      |                               |   |            |  |                       
|Allowance for doubtful accounts and notes receivable                                   |  | $                            | 9.2  |                               | $ | 15.0       |  | $                     
|Inventory valuation allowance                                                          |  |                              | 27.6 |                               |   | 31.2       |  |                       
|Reserves related to business restructuring, including force and facility consolidation |  |                              | 9.0  |                               |   | 13.3       |  |                       
|Product warranty liabilities                                                           |  |                              | 9.7  |                               |   | 34.5       |  |                       
|Fiscal 1999                                                                            |  |                              |      |                               |   |            |  |                       
|Allowance for doubtful accounts and notes receivable                                   |  | $                            | 7.6  |                               | $ | 5.0        |  | $                     
|Inventory valuation allowance                                                          |  |                              | 13.9 |                               |   | 21.9       |  |                       
|Reserves related to business restructuring, including force and facility consolidation |  |                              |     |                               |   | 39.0       |  |                       
|Product warranty liabilities                                                           |  |                              | 5.2  |                               |   | 7.8        |  |                       

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