Exhibit 28

REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS

To Egghead, Inc.:

We have reviewed the accompanying condensed consolidated balance sheet 
of Egghead, Inc. (a Washington corporation) and subsidiaries as of 
October 1, 1994, and the related condensed consolidated statements of 
operations for the 13-week and 26-week periods ended       October 1, 
1994, and October 2, 1993, and statements of cash flows for the 26-week 
periods ended October 1, 1994, and October 2, 1993.  These financial 
statements are the responsibility of the company's management.

We conducted our review in accordance with standards established by the 
American Institute of Certified Public Accountants.  A review of interim 
financial information consists principally of applying analytical 
procedures to financial data and making inquiries of persons responsible 
for financial and accounting matters.  It is substantially less in scope 
than an audit conducted in accordance with generally accepted auditing 
standards, the objective of which is the expression of an opinion 
regarding the financial statements taken as a whole.  Accordingly, we do 
not express such an opinion.

Based on our review, we are not aware of any material modifications that 
should be made to the financial statements referred to above for them to 
be in conformity with generally accepted accounting principles.


Seattle, Washington,
October 27, 1994.