Exhibit 15


Melville Corporation
Rye, New York


Board of Directors:


Re:  Registration Statements Numbers 33-40251, 33-17181 and 2-97913 on Form S-8
     and Numbers 33-62664 and 33-34946 on Form S-3


With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated April 25, 1995 related to our
review of interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not
considered a part of a registration statement prepared or certified by an
accountant or a report prepared or certified by an accountant within the meaning
of sections 7 and 11 of the Act.

                                                Very truly yours, 

                                                /S/KPMG PEAT MARWICK LLP





New York, New York
May 12, 1995