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INDEPENDENT ACCOUNTANTS' REPORT


The Board of Directors
The DII Group, Inc.:

We have reviewed the accompanying condensed consolidated balance sheet of The 
DII Group, Inc. and subsidiaries (the "Company") as of September 27, 1998, and 
the related condensed consolidated statements of operations and cash flows for 
the thirteen weeks and thirty nine weeks ended September 27, 1998 and September 
28, 1997. These financial statements are the responsibility of the Company's 
management.

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 procedures to 
financial data and of 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 such condensed consolidated financial statements for them to be in 
conformity with generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing 
standards, the consolidated balance sheet of The DII Group, Inc. and 
subsidiaries as of December 28, 1997, and the related consolidated statements 
of income, stockholders' equity, and cash flows for the 52 weeks then ended 
(not presented herein); and in our report dated January 22, 1998, we expressed 
an unqualified opinion on those consolidated financial statements. In our 
opinion, the information set forth in the accompanying condensed consolidated 
balance sheet as of December 28, 1997 is fairly stated, in all material 
respects, in relation to the consolidated balance sheet from which it has been 
derived.


/s/ DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP


Denver, Colorado
November 6, 1998