November 12, 2002

New England Business Service, 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
Service, Inc. and subsidiaries for the periods ended September
28, 2002 and September 29, 2001, as indicated in our report dated
October 22, 2002; 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 28, 2002, is incorporated by reference in
Registration Statement Nos. 33-38925, 33-56227, 333-44825, 333-
44819, 333-43028, 333-43804 and 333-83196 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
Boston, Massachusetts