1
                                                                      EXHIBIT 15

February 10, 1997


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

Dear Sirs:

We are aware that MICROS Systems, Inc. has incorporated by reference our report
dated February 10, 1997 (issued pursuant to the provisions of Statement on
Auditing Standards No. 71) in the Prospectus constituting part of its
Registration Statements on Forms S-8 (No. 333-17725, No. 333-05125, No.
33-69782, No. 33-44481 and No. 33-33535).  We are also aware of our
responsibilities under the Securities Act of 1933.

Yours very truly,

PRICE WATERHOUSE LLP





                                       22