1
                                                                EXHIBIT 16.1
                                                

                         [ERNST & YOUNG LLP LETTERHEAD]



   
January 7, 1997
    


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Gentlemen:

   
This is to inform you that we have read the "Change in Accountants" section on
page 45 of Amendment No. 1 to Registration Statement on Form S-1 (Registration
No. 333-16421) of SPR Inc. and are in agreement with the statements contained 
therein insofar as they relate to Ernst & Young LLP.  We have no basis to 
agree or disagree with other statements of the registrant contained therein. 
    


                                               Ernst & Young LLP