EXHIBIT 15

Accountants’ Acknowledgment

The Board of Directors
Foot Locker, Inc.:

We hereby acknowledge our awareness of the use of our report dated September 10, 2008 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-8 No. 333-149803 

     - 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
September 10, 2008

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