EXHIBIT 99.3

                     INTERNATIONAL FLAVORS & FRAGRANCES INC.

                            OFFER FOR ALL OUTSTANDING
                              6.45% NOTES DUE 2006
                                 IN EXCHANGE FOR
                              6.45% NOTES DUE 2006
                        WHICH HAVE BEEN REGISTERED UNDER
                           THE SECURITIES ACT OF 1933,
                                   AS AMENDED

TO OUR CLIENTS:

     Enclosed for your consideration is a Prospectus, dated        , 2001 (the
"Prospectus"), and the related Letter of Transmittal (the "Letter of
Transmittal"), relating to the offer (the "Exchange Offer") of International
Flavors & Fragrances Inc. (the "Company") to exchange its 6.45% Notes due 2006,
which have been registered under the Securities Act of 1933, as amended (the
"Exchange Notes"), for its outstanding 6.45% Notes due 2006 (the "Original
Notes"), upon the terms and subject to the conditions described in the
Prospectus and the Letter of Transmittal. The Exchange Offer is being made in
order to satisfy certain obligations of the Company contained in the
Registration Rights Agreement dated May 7, 2001, by and among the Company and
the initial purchasers referred to therein.

     This material is being forwarded to you as the beneficial owner of the
Original Notes held by us for your account but not registered in your name. A
TENDER OF SUCH ORIGINAL NOTES MAY ONLY BE MADE BY US AS THE HOLDER OF RECORD
AND PURSUANT TO YOUR INSTRUCTIONS.

     Accordingly, we request instructions as to whether you wish us to tender
on your behalf the Original Notes held by us for your account, pursuant to the
terms and conditions set forth in the enclosed Prospectus and Letter of
Transmittal.

     Your instructions should be forwarded to us as promptly as possible in
order to permit us to tender the Original Notes on your behalf in accordance
with the provisions of the Exchange Offer. The Exchange Offer will expire at
5:00 P.M., New York City time, on          , 2001, unless extended by the
Company. Any Original Notes tendered pursuant to the Exchange Offer may be
withdrawn at any time before the Expiration Date.

     Your attention is directed to the following:

     1.   The Exchange Offer is for any and all Original Notes.

     2.   The Exchange Offer is subject to certain conditions set forth in the
          Prospectus in the section captioned "The Exchange Offer--Conditions to
          the Exchange Offer."

     3.   Any transfer taxes incident to the transfer of Original Notes from the
          holder to the Company will be paid by the Company, except as otherwise
          provided in the Instructions in the Letter of Transmittal.

     4.   The Exchange Offer expires at 5:00 P.M., New York City time, on
                          , 2001, unless extended by the Company.

     If you wish to have us tender your Original Notes, please so instruct us
by completing, executing and returning to us the instruction form on the back
of this letter. THE LETTER OF TRANSMITTAL IS FURNISHED TO YOU FOR INFORMATION
ONLY AND MAY NOT BE USED DIRECTLY BY YOU TO TENDER ORIGINAL NOTES.



                          INSTRUCTIONS WITH RESPECT TO
                               THE EXCHANGE OFFER

     The undersigned acknowledge(s) receipt of your letter and the enclosed
material referred to therein relating to the Exchange Offer made by
International Flavors & Fragrances Inc. with respect to its Original Notes.

     This will instruct you to tender the Original Notes held by you for the
account of the undersigned, upon and subject to the terms and conditions set
forth in the Prospectus and the related Letter of Transmittal.

     The undersigned expressly agrees to be bound by the enclosed Letter of
Transmittal and that such Letter of Transmittal may be enforced against the
undersigned.

     Please tender the Original Notes held by you for my account as indicated
below:

     6.45% Senior Notes due 2006 $             (Aggregate Principal Amount of
Original Notes)

     [ ] Please do not tender any Original Notes held by you for my account.

     Dated:                                       , 2001
           ---------------------------------------
     Signature(s):
                  --------------------------------------------------------------
     Print Name(s) here:
                        --------------------------------------------------------
     Print Address(es):
                       ---------------------------------------------------------
     Area Code and Telephone Number(s):
                                       -----------------------------------------
     Tax Identification or Social Security Number(s):
                                                     ---------------------------
     None of the Original Notes held by us for your account will be tendered
unless we receive written instructions from you to do so. Unless a specific
contrary instruction is given in the space provided, your signature(s) hereon
shall constitute an instruction to us to tender all the Original Notes held by
us for your account.

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