EXHIBIT 15
Accountants’ Acknowledgment
The Board of Directors
Foot Locker, Inc.:
We hereby acknowledge our awareness of the use of our report dated November 30, 2006 related to our review of interim financial information in the following Registration Statements:
| - | Form S-8 No. 33-10783 |
| - | Form S-8 No. 33-91888 |
| - | Form S-8 No. 33-91886 |
| - | Form S-8 No. 33-97832 |
| - | Form S-8 No. 333-07215 |
| - | Form S-8 No. 333-21131 |
| - | Form S-8 No. 333-62425 |
| - | Form S-8 No. 333-33120 |
| - | Form S-8 No. 333-41056 |
| - | Form S-8 No. 333-41058 |
| - | Form S-8 No. 333-74688 |
| - | Form S-8 No. 333-99829 |
| - | Form S-8 No. 333-111222 |
| - | Form S-8 No. 333-121515 |
| - | Form S-3 No. 33-43334 |
| - | Form S-3 No. 33-86300 |
| - | Form S-3 No. 333-64930 |
Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not considered a part of a registration statement prepared or certified by an independent registered public accounting firm or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.
/s/ KPMG LLP
New York, New York
November 30, 2006