Exhibit 23

                                 [LETTERHEAD]


                   REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS

To Egghead, Inc.:

We have reviewed the accompanying consolidated balance sheet of Egghead, Inc. 
(a Washington corporation) and subsidiaries as of June 29, 1996, and the 
related consolidated statements of operations and cash flows for the 13-week 
period ended June 29, 1996 and July 1, 1995.  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.

/s/ Arthur Andersen LLP

Seattle, Washington
  July 23, 1996