EXHIBIT 15.01


ERNST & YOUNG LLP    5 Times Square                          Phone 212-773-3000
                     New York, New York  10036


             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors
Volt Information Sciences, Inc.


We have reviewed the condensed  consolidated  balance sheet of Volt  Information
Sciences,  Inc. and subsidiaries as of August 1, 2004, and the related condensed
consolidated statements of operations for the three and nine month periods ended
August 1, 2004 and August 3, 2003, and the condensed consolidated  statements of
cash flows for the nine month  periods  ended August 1, 2004 and August 3, 2003.
These financial statements are the responsibility of the Company's management.

We conducted our reviews in accordance  with the standards of the Public Company
Accounting  Oversight  Board  (United  States).  A review of  interim  financial
information consists principally of applying analytical  procedures to financial
data and making  inquiries of persons  responsible  for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with the  standards  of the  Public  Company  Accounting  Oversight  Board,  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 reviews, we are not aware of any material modifications that should
be made to the condensed consolidated financial statements referred to above for
them to be in conformity with U.S. generally accepted accounting principles.

We have  previously  audited,  in  accordance  with the  standards of the Public
Company  Accounting  Oversight Board (United States),  the consolidated  balance
sheet of Volt Information Sciences, Inc. as of November 2, 2003, and the related
consolidated statements of operations,  stockholders' equity, and cash flows for
the year then ended, not presented herein;  and in our report dated December 22,
2003,  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 November 2, 2003, is fairly stated,
in all material  respects,  in relation to the  consolidated  balance sheet from
which it has been derived.



September 13, 2004