EXHIBIT No. 15

                               [KPMG LETTERHEAD]


The Board of Directors
PSS World Medical, Inc.



Re:  Registration Statement File Nos. 33-80657, 33-90464, 333-15043,  333-64185,
     33-85004, 33-97756, 33-99046, 33-97754,  333-30427,  333-64187,  333-50526,
     and 333-58272 on Form S-8


With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated February 6, 2003 related to our
review of interim financial information.

Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such report is
not considered part of a registration statement prepared or certified by an
accountant, or a report prepared or certified by an accountant within the
meaning of Sections 7 and 11 of the Act.




/s/  KPMG LLP

Jacksonville, Florida
February 7, 2003