November 27, 2000

SYSCO Corporation:

We are aware that SYSCO  Corporation  has  incorporated  by reference  into this
Registration Statement on Form S-4 its Form 10-Q for the quarter ended September
30,  2000,  which  includes our report  dated  November  10, 2000,  covering the
unaudited  interim  financial   information   contained  therein.   Pursuant  to
Regulation C of the Securities Act of 1933, this report is not considered a part
of the  Registration  Statement  prepared or  certified  by our firm or a report
prepared or certified by our firm within the meaning of Sections 7 and 11 of the
Securities Act.

Very truly yours,

/s/ ARTHUR ANDERSEN LLP
ARTHUR ANDERSEN LLP