REPORT TO 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
     September 30, 1995 and the related condensed consolidated statements
     of operations for the 13-week and 26-week periods ended September 30,
     1995 and October 1, 1994, and statements of cash flows for the 26-week
     period ended September 30, 1995, and October 1, 1994. 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 apply 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.



                                  ARTHUR ANDERSON, L.L.P.


     Seattle, Washington
     October 27, 1995