EXHIBIT 23


                    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 December 28,
1996 and the related condensed consolidated statements of operations for the 13-
week and 39-week periods ended December 28, 1996 and December 30, 1995, and
statements of cash flows for the 39-week period ended December 28, 1996 and
December 30, 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.




Seattle, Washington
  January 17, 1997