EXHIBIT 15

Accountants’ Acknowledgment

The Board of Directors
Foot Locker, Inc.:

We hereby acknowledge our awareness of the use of our report dated December 7, 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-8 No. 333-144044 

-  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
December 7, 2007

Page 24 of 28