Exhibit 15.1


May 7, 2004



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 3,700,000 shares of its
Common Stock in connection with United Stationers Inc. 2000 Management Equity
Plan, 270,000 shares of its Common Stock in connection with United Stationers
Inc. Retention Grant Plan, and 160,000 shares of its Common Stock in connection
with United Stationers Inc. Directors Grant Plan of our report dated April 27,
2004 relating to the unaudited condensed consolidated interim financial
statements of United Stationers Inc. that are included in its Form 10-Q for the
quarter ended March 31, 2004.

Pursuant to Rule 436(c) of the Securities Act of 1933 our report is 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