EXHIBIT 15

Accountants’ Acknowledgment

The Board of Directors
Foot Locker, Inc.: 

We hereby acknowledge our awareness of the use of our report dated June 12, 2007 related to our review of interim financial information in the following Registration Statements:
	-	Form S-8 No. 33-10783
	-	Form S-8 No. 33-91888
	-	Form S-8 No. 33-91886
	-	Form S-8 No. 33-97832
	-	Form S-8 No. 333-07215
	-	Form S-8 No. 333-21131
	-	Form S-8 No. 333-62425
	-	Form S-8 No. 333-33120
	-	Form S-8 No. 333-41056
	-	Form S-8 No. 333-41058
	-	Form S-8 No. 333-74688
	-	Form S-8 No. 333-99829
	-	Form S-8 No. 333-111222
	-	Form S-8 No. 333-121515
	-	Form S-3 No. 33-43334
	-	Form S-3 No. 33-86300
	-	Form S-3 No. 333-64930

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 independent registered public accounting firm or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.

/s/ KPMG LLP 

New York, New York 

June 12, 2007 

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