Exhibit 15

To: The Board of Directors
    SYSCO Corporation:


We are aware  that SYSCO  Corporation  has  incorporated  by  reference  in this
Registration  Statement on Form S-8 its  Quarterly  Reports on Form 10-Q for the
quarters  ended  September  30, 2000 and December 30,  2000,  which  include our
reports dated November 10, 2000 and February 9, 2001, respectively, covering the
unaudited  interim  financial   information   contained  therein.   Pursuant  to
Regulation C of the Securities Act of 1933, that report is not considered a part
of the  registration  statement  prepared or  certified  by our firm or a report
prepared or certified by our firm within the meaning of Sections 7 and 11 of the
Act.



/s/ ARTHUR ANDERSEN LLP
ARTHUR ANDERSEN LLP

Houston, Texas
April 4, 2001




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