EXHIBIT 99
                     INDEPENDENT ACCOUNTANTS' REVIEW REPORT


The Board of Directors and Shareholders
Foot Locker, Inc.:

We have reviewed the accompanying condensed consolidated balance sheets of Foot
Locker, Inc. and subsidiaries as of May 4, 2002 and May 5, 2001, and the related
condensed consolidated statements of operations and comprehensive income and
cash flows for the thirteen week periods ended May 4, 2002 and May 5, 2001.
These condensed consolidated financial statements are the responsibility of Foot
Locker, Inc. management.

We conducted our reviews in accordance with standards established by the
American Institute of Certified Public Accountants. 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 auditing standards generally accepted in the United States of
America, 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 accounting principles generally accepted in the
United States of America.

We have previously audited, in accordance with auditing standards generally
accepted in the United States of America, the consolidated balance sheet of Foot
Locker, Inc. and subsidiaries as of February 2, 2002, and the related
consolidated statements of operations, comprehensive income (loss),
shareholders' equity, and cash flows for the year then ended (not presented
herein); and in our report dated March 13, 2002, 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 February 2, 2002, is fairly stated, in all material respects, in relation
to the consolidated balance sheet from which it has been derived.

/s/ KPMG LLP
New York, New York
May 23, 2002