EXHIBIT 15





Sears Roebuck Acceptance Corp.
Greenville, Delaware

We have made a review, in accordance with standards established
by the American Institute of Certified Public Accountants, of
the unaudited interim financial information of Sears Roebuck
Acceptance Corp. for the 13 week and 26 week periods ended
June 28, 2003 and June 29, 2002, as indicated in our report
dated August 6, 2003; because we did not perform an audit, we
expressed no opinion on that information.

We are aware that our report referred to above, which is
included in your Quarterly Report on Form 10-Q for the quarter
ended June 28, 2003, is incorporated by reference in Registration
Statement No.333-92082 on Form S-3.

We are also aware that the aforementioned reports, pursuant to
Rule 436(c) under the Securities Act of 1933, is not considered
a part of the 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 that Act.





/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Philadelphia, Pennsylvania
August 6, 2003









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