CUC INTERNATIONAL INC. AND SUBSIDIARIES

EXHIBIT 15-LETTER RE:  UNAUDITED INTERIM FINANCIAL INFORMATION

December 12, 1996

Shareholders and Board of Directors
CUC International Inc.

We  are  aware  of the incorporation by reference in  the  following
Registration Statements of our reports dated May 22, 1996, September
4,  1996  and  December 2, 1996 relating to the unaudited  condensed
consolidated interim financial statements of CUC International  Inc.
which  are  included in its Forms 10-Q for the quarters ended  April
30, 1996, July 31, 1996 and October 31, 1996:

Form S-8s,

33-17247  CUC International Inc. 1985 Non-Qualified Stock Option Plan
33-17248  CUC International Inc. 1985 Incentive Stock Option Plan
33-17249  CUC International Inc. 1987 Performance Share Stock Option
           Plan
33-26875  CUC International Inc. 1987 Stock Option Plan
33-75682  CUC International Inc. 1987 Stock Option Plan as amended
33-93322  CUC International Inc. 1987 Stock Option Plan as amended
33-41823  CUC International Inc. 1990 Directors Stock Option Plan
33-48175  Entertainment Publications Inc. 1988 Non-Qualified Stock
           Option Plan
33-58896  CUC International Inc. 1992 Bonus and Salary Replacement
           Stock Option Plan
33-91656  CUC International Inc. 1992 Bonus and Salary Replacement
           Stock Option Plan as amended
333-03241 CUC International Inc. 1992 Bonus and Salary Replacement
           Stock Option Plan as amended
33-74068  CUC International Inc. 1992 Directors Stock Option Plan
33-74066  CUC International Inc. 1992 Employee Stock Option Plan
33-91658  CUC International Inc. 1992 Employee Stock Option Plan as
           amended
333-00475 CUC International Inc. 1992 Employee Stock Option Plan as
           amended
333-03237 CUC International Inc. 1992 Employee Stock Option Plan as
           amended
33-75684  CUC International Inc. 1994 Employee Stock Purchase Plan as
           amended
33-80834  CUC International Inc. Savings Incentive Plan
33-93372  CUC International Inc. 1994 Directors Stock Option Plan
333-09633 Sierra On-Line, Inc. 1987 Stock Option Plan
333-09637 Sierra On-Line, Inc. 1995 Stock Option and Award Plan
333-09655 Papyrus Design Group Inc. 1992 Stock Option Plan
          
Form S-3s,
          
33-30306, 33-47271, 33-58598, 33-63237, 33-95126, 333-11035,
   333-13537, 333-17323 and 333-17411

Pursuant  to Rule 436(c) of the Securities Act of 1933, our  reports
are  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