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                                                                     Exhibit 15

                    REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS




To the Board of Directors and Shareholders
of Sysco Corporation:


We have reviewed the consolidated balance sheets of Sysco Corporation (a
Delaware corporation) and its consolidated subsidiaries as of October 2, 1999
and September 26, 1998 and the related consolidated results of operations and
cash flows for the thirteen week periods then ended included in the Company's
Quarterly Report on Form 10-Q. 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 modifications that should
be made to the financial statements referred to above for them to be in
conformity with generally accepted accounting principles.


/s/  Arthur Andersen LLP


Houston, Texas
November 11, 1999