1
                                                        EXHIBIT 16.1 TO FORM 8-K


   
December 19, 1997
    


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

Gentlemen:

   
We have read the statements made by Wheels Sports Group, Inc. (Commission File
Number 0-22321) which we understand will be filed with the Commission, pursuant
to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated December
19, 1997.  We agree with the statements in Item 4 of Form 8-K dated December 19,
1997 contained in paragraph (a)(1) and (a)(3) on page 2 therein concerning our 
Firm.
    

Very truly yours,


Coopers & Lybrand L.L.P.





                                       5