EXHIBIT 15.01

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


             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 July 30, 2006, and the related  condensed
consolidated statements of operations for the three and nine month periods ended
July 30, 2006 and July 31, 2005 and the  condensed  consolidated  statements  of
cash flows for the nine month  periods  ended July 30,  2006 and July 31,  2005.
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 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.

As described in Note A to the condensed consolidated  financial statements,  the
accompanying  condensed  consolidated  financial  statements of Volt Information
Sciences,  Inc.  for the nine and three month  periods  ended July 31, 2005 have
been restated.

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.

As discussed in Note M to the consolidated financial statements,  on October 31,
2005 the Company adopted Statement of Financial  Accounting Standards No. 123(R)
"Share-Based Payment".

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. and  subsidiaries  as of October 30,
2005,  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 January 16, 2006,  except for the second paragraph of Note A, which
is  as  of  June  27,  2006,  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 October 30, 2005, is
fairly stated, in all material respects, in relation to the consolidated balance
sheet from which it has been derived.

/s/ ERNST & YOUNG LLP

New York, New York
September 8, 2006