Comment on ``Theory of impure superconductors: Anderson versus Abrikosov and Gor'kov''

A response is given to a criticism in a paper by Kim and Overhauser of an earlier work by Abrikosov and Gor'kov on superconductors with impurities. The criticism is based on a primitive misunderstanding of the nature of the attraction of electrons achieved by phonons. As it was explained by the present authors in several publications, there exists a complete equivalence of their results with the later work by Anderson.