Sir: We read with interest and would like an opportunity to comment on the article by Kannan et al. entitled “Silsesquioxane Nanocomposites as Tissue Implants” (Plast. Reconstr. Surg. 119: 1653, 2007). The article describes the implantation of two test materials—one containing silsesquioxane nanocomposites and the other ostensibly a “siloxane control”—into sheep for 3 years. After explantation, the material with nanocomposites appeared significantly less degraded than did the “siloxane controls.” In the context of breast implants, the word “siloxane” usually refers to the material generally called silicone, which is often described with the chemical term polydimethylsiloxane.1 Unless one very carefully reads the details in the Polymer Synthesis section of the article and is somewhat familiar with urethane chemistry, one might come to the incorrect conclusion that the control material described in this article is a silicone, when in fact it is polyurethane that happens to have some integrated siloxane content. In fact, the chemical stability associated with silicones is so well established that siloxane has been formulated into other less stable biomaterials, such as polyurethanes, to enhance their biodurability.2 Attenuated total reflectance/Fourier transform infrared spectra are shown in Figure 5. The authors assign the peak at 1109 cm–1 to silicon monoxide structure in both the nanocage and the siloxane control, and attribute loss of intensity between the preimplantation and postimplantation spectra to degradation of this silicon monoxide structure. However, the intensity of the 1109 cm–1 band in the nanocage sample is abnormally intense for a component that is only 2 percent of the overall composition. Because this spectral area is a common location for absorbances associated with other oxygenated species, carbon monoxide being a common example, we feel that the data support assignment of the large 1109 cm–1 band in the nanocage sample to something other than silicon monoxide. We assume that the authors’ use of siloxane in referring to the control sample implies a polydimethylsiloxane type structure. The infrared spectrum of polydimethylsiloxane shows large absorbance bands with comparable intensities near 1260 cm–1, a doublet between 1100 and 1000 cm–1, and near 800 cm–1. The depicted spectra do not extend to 800 cm–1, but the expected band near 1260 cm–1 is not seen. This suggests that the band at 1109 cm–1 was misassigned in the siloxane control and that the spectral changes observed are not indicative of silicon monoxide degradation.3 Finally, we are also puzzled by the authors’ mention of “silicone-osis,” a controversial alleged disease not generally accepted by the medical community, and their reference to a study that in fact “did not confirm the existence of a new disease entity ‘silicone-osis’ uniquely and causally associated with silicone exposure.”4 Furthermore, this alleged disease was considered and dismissed in the most extensive independent review of the scientific evidence, the report on the safety of silicone breast implants from the prestigious Institute of Medicine. The Institute of Medicine report affirmed that “[T]here does not appear to be even suggestive evidence for the existence of a novel syndrome in women with breast implants. In fact, epidemiological evidence suggests that there is no novel syndrome.”5 James M. Curtis, M.E. Elmer D. Lipp, Ph.D. Dow Corning Corp. Midland, Mich. DISCLOSURE James M. Curtis and Elmer D. Lipp are employees of Dow Corning Corporation, a silicone material supplier to numerous industries including the life sciences.