May 8, 2002

New England Business Service, Inc.
500 Main Street
Groton, Massachusetts 01471

We have made a review, in accordance with standards established
by the American Institute of Certified Public Accountants, of the
unaudited interim financial information of New England Business
Service, Inc. and subsidiaries for the period ended March 30,
2002 and March 24, 2001, as indicated in our report dated April
23, 2002; 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
as Exhibit 99 in your Quarterly Report on Form 10-Q for the
quarter ended March 30, 2002, is incorporated by reference in
Registration Statement Nos. 33-38925, 33-56227, 333-44825, 333-
44819, 333-43028, 333-43804 and 333-83196 on Forms S-8.

We also are 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