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                                                                      EXHIBIT 99


                  REPORT ON REVIEW OF INDEPENDENT ACCOUNTANTS

To the Stockholders and Board of Directors of
Solo Serve Corporation

We have reviewed the interim financial information included in Form 10-Q of
Solo Serve Corporation (the Company) as of May 3, 1997 and May 4, 1996 and for
the thirteen week periods then ended.  This financial information is the
responsibility of the management of the Company.

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 review
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 accompanying financial information for it to be in conformity
with generally accepted accounting principles.

The accompanying financial information has been prepared assuming that the
Company will continue as a going concern. The Company's recurring operating
losses raise substantial doubt about its ability to continue as a going
concern.  Management's plans in regard to future operations are described in
Note 2.  The financial information does not include any adjustments that might
result from the outcome of this uncertainty.

We previously audited in accordance with generally accepted auditing standards,
the consolidated balance sheet as of February 1, 1997, and the related
consolidated statements of income, of changes in stockholders' equity and of
cash flows for the year then ended (not presented herein), and in our report
dated May 14, 1997 (which contains an explanatory paragraph with respect to the
substantial doubt of the Company's ability to continue as a going concern) we
expressed an unqualified opinion on those financial statements.  In our
opinion, the information set forth in the accompanying balance sheet
information as of February 1, 1997, is fairly stated in all material respects
in relation to the consolidated balance sheet from which it has been derived.

/s/ Price Waterhouse LLP
PRICE WATERHOUSE LLP

San Antonio, Texas
June 16, 1996