EXHIBIT 15


To the Shareholders and Board of Directors
  of Sears, Roebuck and Co.

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 Sears, Roebuck
and Co. for the three-month and six-month periods ended June 28,
1997 and June 29, 1996, as indicated in our report dated July
24, 1997; 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 in your Quarterly Report on Form 10-Q for the
three-month period ended June 28, 1997, is incorporated by
reference in Registration Statement Nos. 2-64879, 2-80037,
33-18081, 33-23793, 33-41485, 33-43459, 33-45479, 33-55825,
33-58139, 33-58851, 33-64345, 333-8141 of Sears, Roebuck and
Co.; Registration Statement Nos. 33-64215 and 333-9817 of Sears,
Roebuck and Co. and Sears Roebuck Acceptance Corp.; Registration
Statement Nos. 33-57205 and 333-11973 of Sears, Roebuck and Co.
and the Savings and Profit Sharing Fund of Sears Employees;
Registration Statement No. 33-44671 of Sears, Roebuck and Co.
and Sears DC Corp.; and Registration Statement Nos. 33-64775 and
333-18591 of Sears, Roebuck and Co. and Sears, Roebuck and Co.
Deferred Compensation Plan.

We are also 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.


Deloitte & Touche LLP

Chicago, Illinois
July 24, 1997