EXHIBIT 15
                                                                                

CUC INTERNATIONAL INC. AND SUBSIDIARIES

EXHIBIT 15--LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION

    
December 30, 1996      

Shareholders and Board of Directors
CUC International Inc.

    
We are aware of the incorporation by reference in Amendment No. 1 on the
Registration Statement (Form S-4) of CUC International Inc. for the registration
of 3,472,785 shares (post-split) of its common stock of our report dated
December 2, 1996 relating to the unaudited condensed consolidated interim
financial statements of CUC International Inc. that are included in its
Quarterly Report on Form 10-Q for the quarter October 31, 1996.      

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

                                        ERNST & YOUNG LLP

Stamford, Connecticut