EXHIBIT 15

                           Accountants' Acknowledgment

Foot Locker, Inc.
New York, New York

Board of Directors:

Re:     Registration Statements Numbers 33-10783, 33-91888, 33-91886, 33-97832,
        333-07215, 333-21131, 333-62425, 333-33120, 333-41056, 333-41058,
        333-74688 and 333-99829 on Form S-8 and Numbers 33-43334, 33-86300 and
        333-64930 on Form S-3.

With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated November 19, 2003 related to
our review of interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not
considered a part of a registration statement prepared or certified by an
accountant or a report prepared or certified by an accountant within the meaning
of Sections 7 and 11 of the Act.



/s/ KPMG LLP
New York, New York
December 15, 2003