Exhibit 15.1


May 11, 2001


The Board of Directors
United Stationers Inc.


We are aware of the incorporation by reference in the Registration Statement on
Form S-8 of United Stationers Inc. for the registration of 8,200,000 shares of
its common stock of our report dated April 23, 2001, relating to the unaudited
condensed consolidated interim financial statements of United Stationers Inc.
which are included in its Form 10-Q for the quarter ended March 31, 2001.
Pursuant to Rule 436(c) of the Securities Act of 1933 our reports are not part
of the registration statement prepared or certified by accountants within the
meaning of Section 7 or 11 of the Securities Act of 1933.


                                        /s/ Ernst & Young LLP