EXHIBIT 15

KPMG LLP
CERTIFIED PUBLIC ACCOUNTANTS
One Biscayne Tower                Telephone      305-358-2300
2 South Biscayne Boulevard        Fax            305-913-2692
Suite 2800
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 April 24, 2002 related to our review
of interim financial information:

   Form S-3:

     .   Registration Statement No. 33-1623 covering $500,000,000 aggregate
         principal amount of debt securities.

     .   Registration Statement No. 33-13962 covering $500,000,000 aggregate
         principal amount of debt securities.

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

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

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


   Form S-8:

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

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


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

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

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

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

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

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

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

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

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

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

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

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

     .   Registration Statement No. 333-69626 covering the Ryder System, Inc.
         Stock Incentive Plan.

     .   Registration Statement No. 333-69628 covering the Ryder System, inc.
         Board of Directors Stock Award 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

May 7, 2002