New England Business Services, Inc.
500 Main Street
Groton, Massachusetts  01471

We have made a review, in accordance with standards
established by the American Institute of Certified Public
Accountants, of the unaudited interim financial information
of New England Business Services, Inc. and subsidiaries for
the period ended September 23, 2000, as indicated in our
report dated October 17,2000; 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 as Exhibit 99 in your Quarterly Report on Form 10-Q
for the quarter ended September 23,2000, is incorporated by
reference in Registration Statement Nos. 38-38925,33-56227,
333-44825, 333-44819, 333-43028 and 333-43804 of New England
Business Service, Inc. on Forms S-8 and Registration
Statement Nos. 333-57657and 333-87447 of New England
Business Service, Inc. on Forms S-3.

 We also are aware that the aforementioned reports, pursuant
to Rule 436(c) under the Securities Act of 1933, are 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 and Touche LLP
Boston, Massachusetts
November 2, 2000