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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-011894.txt : 20060808
<SEC-HEADER>0000000000-06-011894.hdr.sgml : 20060808
<ACCEPTANCE-DATETIME>20060310113203
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-011894
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060310

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WALT DISNEY CO/
		CENTRAL INDEX KEY:			0001001039
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
		IRS NUMBER:				954545390
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		500 SOUTH BUENA VISTA ST
		CITY:			BURBANK
		STATE:			CA
		ZIP:			91521
		BUSINESS PHONE:		8185601000

	MAIL ADDRESS:	
		STREET 1:		500 SOUTH BUENA VISTA ST
		CITY:			BURBANK
		STATE:			CA
		ZIP:			91521

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DC HOLDCO INC
		DATE OF NAME CHANGE:	19950918
PUBLIC REFERENCE ACCESSION NUMBER:		0000950148-05-000128
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
March 9, 2006

Via Facsimile

Mr. Thomas O. Staggs
Senior Executive Vice President and Chief Financial Officer
The Walt Disney Company
500 South Buena Vista Street
Burbank, California 91521

	RE: 	The Walt Disney Company
		Form 10-K: For the Year Ended October 1, 2005
		File Number: 001-11605

Dear Mr. Staggs:

	We have completed our review of your Form 10-K and related
filings, and at this time do not have further comments.

							Sincerely,


							Michael Fay
							Accounting Branch Chief


cc: Mr. Robert A. Iger, President and Chief Executive Officer
    Mr. Brent A. Woodford, Senior Vice President, Planning & Control


</TEXT>
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