CUC INTERNATIONAL INC. AND SUBSIDIARIES

EXHIBIT 15-LETTER RE:  UNAUDITED INTERIM FINANCIAL INFORMATION

June 12, 1996

Shareholders and Board of Directors
CUC International Inc.

We   are   aware  of  the  incorporation  by  reference  in   the
Registration  Statements (Form S-8s: Numbers 33-17247,  33-17248,
33-17249,  33-26875, 33-75682, 33-93322, 33-41823, 33-48175,  33-
58896,  33-91656, 333-03241, 33-74068, 33-74066,  33-91658,  333-
00475,  333-03237, 33-75684, 33-80834 and 33-93372)  of  the  CUC
International Inc. 1985 Non-Qualified Stock Option Plan, the  CUC
International  Inc.  1985 Incentive Stock Option  Plan,  the  CUC
International Inc. 1987 Performance Share Stock Option Plan,  the
CUC   International  Inc.  1987  Stock  Option  Plan,   the   CUC
International  Inc. 1987 Stock Option Plan as  amended,  the  CUC
International  Inc. 1987 Stock Option Plan as  amended,  the  CUC
International  Inc.  1990  Directors'  Stock  Option  Plan,   the
Entertainment Publications Inc. 1988 Non-Qualified  Stock  Option
Plan,   the   CUC  International  Inc.  1992  Bonus  and   Salary
Replacement  Stock Option Plan, the CUC International  Inc.  1992
Bonus  and  Salary Replacement Stock Option Plan as amended,  the
CUC  International  Inc. 1992 Bonus and Salary Replacement  Stock
Option Plan as amended, the CUC International Inc. 1992 Directors
Stock Option Plan, the CUC International Inc. 1992 Employee Stock
Option  Plan,  the  CUC International Inc.  1992  Employee  Stock
Option Plan as amended, the CUC International Inc. Employee Stock
Option  Plan as amended, the CUC International Inc. 1994 Employee
Stock  Purchase  Plan, the CUC International Inc.  1994  Employee
Stock  Option Plan as amended, the CUC International Inc. Savings
Incentive  Plan,  and the CUC International Inc.  1994  Directors
Stock   Option   Plan,  respectively  and  in  the   Registration
Statements (Form S-3s: Numbers 33-30306, 33-47271, 33-58598,  33-
63237 and 33-95126) and in the Registration Statement (Form  S-4:
Number 33-64801) of our report dated May 22, 1996 relating to the
unaudited condensed consolidated interim financial statements  of
CUC  International Inc. which are included in its Form  10-Q  for
the quarter ended April 30, 1996.

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

                                                ERNST & YOUNG LLP

Stamford, Connecticut