EXHIBIT 99.2
[LETTERHEAD OF SALOMON SMITH BARNEY INC.]
The Board of Directors
Olsten Corporation
175 Broad Hollow Road
Melville, New York 11747
Members of the Board:
We hereby consent to the inclusion of our opinion letter dated August
17, 1999 as Appendix D-2 to, and to the reference thereto under the caption "THE
TRANSACTIONS -- Opinion of Olsten's Financial Advisors" in, the Proxy
Statement/Prospectus of Olsten Corporation ("Olsten") and Adecco SA ("Adecco")
relating to the proposed merger transaction involving Olsten and Adecco, which
Proxy Statement/Prospectus is part of the Registration Statement on Form F-4 of
Adecco and on Form S-4 of Olsten Health Services Holding Corp. By giving such
consent, we do not thereby admit that we are experts with respect to any part of
such Registration Statement within the meaning of the term "expert" as used in,
or that we come within the category of persons whose consent is required under,
the Securities Act of 1933, as amended, or the rules and regulations of the
Securities and Exchange Commission promulgated thereunder.
By /s/ Salomon Smith Barney Inc.
-----------------------------
SALOMON SMITH BARNEY INC.
New York, New York
October 6, 1999
Schedule II
OLSTEN HEALTH SERVICES HOLDING CORP. AND SUBSIDIARIES
SCHEDULE II - VALUATION & QUALIFYING ACCOUNTS
Col. B Col. C Col. D Col. E
Balance at Additions Balance
beginning charged to costs at end of
of period and expenses Deductions period
--------- ------------ ---------- ------
Allowance for Doubtful Accounts:
For the Year Ended January 3, 1999 $19,200 $24,046 $(17,650) $25,596
For the Year Ended December 28, 1997 $22,171 $25,884 $(28,855) $19,200
For the Year Ended December 29, 1996 $28,517 $18,430 $(24,776) $22,171
Sch. II-1