Exhibit 15


                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
April 24, 1997


The Board of Directors
United Stationers Inc.



We are aware of the incorporation by reference in the Registration
Statement (No. 333-02247) on Form S-3 of United Stationers Inc. for the
registration of a total of 2,035,243 shares of its common stock of our
report dated April 17, 1997 relating to the unaudited condensed
consolidated interim financial statements of United Stationers Inc.
which are included in its Form 10-Q for the period ended March 31,
1997.

Pursuant to Rule 436(c) of the Securities Act of 1933, our report is
not a part of the registration statement prepared or certified by
accountants within the meaning of Section 7 or 11 of the Securities Act
of 1933.






                         /s/Ernst & Young LLP