REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS


     To Egghead, Inc.:

     We have reviewed the accompanying condensed balance sheet of Egghead,
     Inc. (a Washington corporation) and subsidiaries as of December 30,
     1995 and the related condensed consolidated statements of operations
     for the 13-week and 39-week periods ended December 30, 1995, and the
     statements of cash flows for the 39-week period ended 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 modification
     that should be made to the financial statements referred to above for
     them to be in conformity with generally accepted accounting
     principles.


                                   Arthur Andersen LLP

     Seattle, Washington
     January 26, 1996