Arthur Anderson LLP
                                             Exhibit 23



             Report of Independent Public Accounts


To Egghead, Inc.:

We have reviewed the accompanying consolidated balance sheet 
of Egghead, Inc. (a Washington corporation) and subsidiaries 
as of July 1, 1995, and the related consolidated statements 
of operations and cash flows for the 13-week period ended 
July 1, 1995 and July 2, 1994.  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.


Arthur Anderson LLP

Seattle, Washington
   July 28, 1995