INDEPENDENT ACCOUNTANTS' REPORT

To the Board of Directors and Stockholders of
New England Business Service, Inc.
Groton, Massachusetts

We have reviewed the accompanying condensed consolidated balance
sheet of New England Business Service, Inc. and subsidiaries (the
"Company") as of September 28, 2002 and the related condensed
consolidated statements of income and cash flows for the three-
month periods ended September 28, 2002 and September 29, 2001.
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 of making
inquiries of persons responsible for financial and accounting
matters.  It is substantially less in scope than an audit
conducted in accordance with auditing standards generally
accepted in the United States of America, 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 such condensed consolidated
financial statements for them to be in conformity with accounting
principles generally accepted in the United States of America.

We have previously audited, in accordance with auditing standards
generally accepted in the United States of America, the
consolidated balance sheet of New England Business Service, Inc.
and subsidiaries as of June 29, 2002, and the related
consolidated statements of income, stockholders' equity and
comprehensive income, and cash flows for the year then ended (not
presented herein); and in our report dated July 31, 2002, we
expressed an unqualified opinion on those consolidated financial
statements.  In our opinion, the information set forth in the
accompanying condensed consolidated balance sheet as of September
28, 2002 is fairly stated, in all material respects, in relation
to the consolidated balance sheet from which it has been derived.

/S/ Deloitte & Touche LLP

October 22, 2002
Boston, Massachusetts