West Marine (WMAR) 10-Q 2006 Q2 Quarterly report

Exhibit 15.1

August 10, 2006

West Marine, Inc

500 Westridge Drive

Watsonville, California 95076

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of West Marine, Inc. and subsidiaries for the 13-week and 26-week periods ended July 1, 2006 and July 2, 2005, as indicated in our report dated August 10, 2006; because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended July 1, 2006, is incorporated by reference in Registration Statements No. 333-04712, No. 33-89322, No. 333-102108, No. 333-102109, No. 333-125291 and No. 333-134031of West Marine, Inc., all on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ DELOITTE & TOUCHE LLP

San Francisco, California