Exhibit 15


                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
                                     
April 19, 1996


The Board of Directors
United Stationers Inc.



We are aware of the incorporation by reference in the Registration
Statements (Nos. 33-62739 and 333-02247) on Form S-3 of United Stationers
Inc. for the registration of a total of 2,035,243 shares of its common
stock of our report dated April 19, 1996 relating to the unaudited
condensed consolidated interim financial statements of United Stationers
Inc. which are included in its Form 10-Q for the quarter ended March 31,
1996.

Pursuant to Rule 436(c) of the Securities Act of 1933, our report is not a
part of the registration statement prepared or certified by accountants
within the meaning of Section 7 or 11 of the Securities Act of 1933.






                           /s/Ernst & Young LLP