EXHIBIT 15

KPMG LLP
CERTIFIED PUBLIC ACCOUNTANTS
One Biscayne Tower                    Telephone      305-358-2300
2 South Biscayne Boulevard            Fax            305-913-2692
Suite 2900
Miami, Florida  33131



The Board of Directors and Shareholders
Ryder System, Inc.:

We acknowledge our awareness of the incorporation by reference in the following
Registration Statements of our report dated July 20, 2000 related to our review
of interim financial information:

     Form S-3:

         o    Registration Statement No. 33-20359 covering $1,000,000,000
              aggregate principal amount of debt securities.

         o    Registration Statement No. 33-50232 covering $800,000,000
              aggregate principal amount of debt securities.

         o    Registration Statement No. 33-58667 covering $800,000,000
              aggregate principal amount of debt securities.

         o    Registration Statement No. 333-63049 covering $800,000,000
              aggregate principal amount of debt securities.


     Form S-8:

         o    Registration Statement No. 33-20608 covering the Ryder System
              Employee Stock Purchase Plan.

         o    Registration Statement No. 33-4333 covering the Ryder Employee
              Savings Plan.

         o    Registration Statement No. 1-4364 covering the Ryder System Profit
              Incentive Stock Plan.

         o    Registration Statement No. 33-69660 covering the Ryder System,
              Inc. 1980 Stock Incentive Plan.

         o    Registration Statement No. 33-37677 covering the Ryder System UK
              Stock Purchase Scheme.

         o    Registration Statement No. 33-63990 covering the Ryder System,
              Inc. Directors' Stock Plan.

         o    Registration Statement No. 33-58001 covering the Ryder System,
              Inc. Employee Savings Plan A.

         o    Registration Statement No. 33-58003 covering the Ryder System,
              Inc. Employee Savings Plan B.

         o    Registration Statement No. 33-61509 covering the Ryder System,
              Inc. Stock for Merit Increase Replacement Plan.





                             EXHIBIT 15 (continued)


         o    Registration Statement No. 33-62013 covering the Ryder System,
              Inc. 1995 Stock Incentive Plan.

         o    Registration Statement No. 333-19515 covering the Ryder System,
              Inc. 1997 Deferred Compensation Plan.

         o    Registration Statement No. 333-26653 covering the Ryder System,
              Inc. Board of Directors Stock Award Plan.

         o    Registration Statement No. 333-57593 covering the Ryder System,
              Inc. Stock Purchase Plan for Employees.

         o    Registration Statement No. 333-57595 covering the Ryder System,
              Inc. 1995 Stock Incentive Plan.


Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not
considered a part of a registration statement prepared or certified by an
accountant or a report prepared or certified by an accountant within the meaning
of Sections 7 and 11 of the Act.



/S/ KPMG LLP

Miami, Florida
August 4, 2000