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 13-week
and 26-week periods ended July 3, 1999 and July 4, 1998,
as indicated in our report dated August 2, 1999; 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
13-week and 26-week periods ended July 3, 1999 and July 4,
1998, is incorporated by reference in Registration Statement
Nos. 2-64879, 2-80037, 33-18081, 33-23793, 33-41485, 33-43459,
33-45479, 33-55825,  33-58851, 33-64345, 333-8141, and
333-38131 of Sears, Roebuck and Co.; Registration Statement
Nos. 33-58139, 333-9817, 33-64215, 333-30879, and 333-62847
of Sears, Roebuck and Co. and Sears Roebuck Acceptance
Corp.; Registration Statement Nos. 33-64775, 333-18591,
and 333-43309 of Sears, Roebuck and Co. and Sears,
Roebuck and Co. Deferred Compensation Plan; Registration
Statement Nos. 33-57205, 333-11973, and 333-53149 of
Sears, Roebuck and Co. for the Sears 401(k) Profit
Sharing Plan (formerly, The Savings and Profit Sharing
Fund of Sears Employees); and Registration Statement
No. 33-44671 of Sears, Roebuck and Co. and Sears
DC Corp.

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
August 2, 1999