EXHIBIT 15.1

        LETTER IN LIEU OF CONSENT REGARDING REVIEW REPORT OF UNAUDITED
                         INTERIM FINANCIAL INFORMATION


Global Sports, Inc.:

We have reviewed, in accordance with standards established by the American 
Institute of Certified Public Accountants, the unaudited condensed financial 
statements of Global Sports, Inc. and subsidiaries for the three-month period 
ended March 31, 1998, as indicated in our report dated May 18, 1998; because we 
did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your 
Quarterly Report on Form 10-Q for the quarter ended March 31, 1998, is 
incorporated by reference in Registration Statement No. 333-49363 on Form S-8.

We are also aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the 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 that Act.

/s/ Deloitte & Touche LLP
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Deloitte & Touche LLP

Philadelphia, Pennsylvania
May 20, 1998