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                                        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
March 27, 1999 and March 28, 1998, and the
related consolidated results of operations
for the thirty-nine week and thirteen week
periods then ended and consolidated cash
flows for the thirty-nine week periods 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
May 5, 1999


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