EXHIBIT 15


To:  The Board of Directors
     SYSCO Corporation:

     We are aware that SYSCO  Corporation has  incorporated by reference in this
Registration  Statement on Form S-3 its  Quarterly  Reports on Form 10-Q for the
quarters ended September 30, 2000 (as amended by Form 10-Q/A), December 30, 2000
(as amended by Form 10-Q/A), and March 31, 2001, which include our reports dated
November 10, 2000, February 9, 2001 and May 14, 2001, respectively, covering the
unaudited  interim  financial   information   contained  therein.   Pursuant  to
Regulation C of the Securities  Act of 1933,  these reports are 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
Act.


/s/ ARTHUR ANDERSEN LLP
ARTHUR ANDERSEN LLP

Houston, Texas
July 20, 2001






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