CORRESP

	Computer Sciences Corporation Donald G. DeBuck Vice President and Controller
	November 9, 2006 Mr. Brad Skinner Accounting Branch Chief Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
	RE:		Computer Sciences Corporation Form 10-K for Fiscal Year Ended March 31, 2006 File No. 001-04850
	Dear Mr. Skinner:
	We have received the Staff’s letter dated November 1, 2006, with follow-up comments on the subject filing. Attached is our detailed response. Please let me know if you have any questions or comments.
	Sincerely yours,  /s/ Donald G. DeBuck Donald G. DeBuck
	cc:	Tim Lovoy, Deloitte & Touche
	Corporate Office 2100 East Grand Avenue El Segundo, California 90245 310.615.1686  Fax 310.322.9766 ddebuck@csc.com

CORRESP

RESPONSE TO COMMENT

Form 10-K for the Year Ended March 31, 2006

Quarterly Financial Information (Unaudited), page 79

1. Comment: We have read your response to prior comment number 7 and it is unclear to us why you believe that your presentation complies with Item 3.02(a). In this regard, please explain to us why, at a minimum, you do not include costs of services within this presentation. Refer to the discussion in SAB Topic 6.G and, in particular, Question 3.

Response:

We have disclosed cost of services on a quarterly basis in our prior quarterly filings enabling the reader to compute a margin on a quarterly basis for prior periods. Therefore, in future filings, we will include “Cost of services (excludes depreciation and amortization)” as a line item in the presentation of the Quarterly Financial Information in our Form 10-K.