12
                                        Exhibit 15
                         
     REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
                         
                         
                         
                         
To the Board of Directors and Shareholders
    of Sysco Corporation:


We have reviewed the consolidated balance sheets
of Sysco Corporation (a Delaware corporation)
and its consolidated subsidiaries as of
September 27, 1997, and the related consolidated
results of operations and cash flows for the
thirteen week period then ended included in the
Company's Quarterly Report on Form 10-Q. 
These financial statements are the responsibility
of the Company's management.

We conducted our review in accordance with
standards established by the American Institute
of Certified Public Accountants.  A review of
interim financial information consists
principally of applying analytical procedures to
financial data and making inquiries of persons
responsible for financial and accounting
matters.  It is substantially less in scope than
an audit conducted in accordance with generally
accepted auditing standards, the objective of
which is the expression of an opinion regarding
the financial statements taken as a whole.
Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any
material modifications that should be made to
the financial statements referred to above for
them to be in conformity with generally accepted
accounting principles.


/s/  ARTHUR ANDERSEN LLP


Houston, Texas
November 5, 1997