EXHIBIT 99.1



May 31, 2002

Enesco Group, Inc.
225 Windsor Drive
Itasca, Illinois 60143


We represent that the Enesco Group, Inc. Retirement Plan audit was subject to
our quality control system for the U.S. accounting and auditing practice to
provide reasonable assurance that the engagement was conducted in compliance
with professional standards, that there was appropriate continuity of Arthur
Andersen personnel working on the audit and availability of national office
consultation. Availability of personnel at foreign affiliates of Arthur Andersen
is not relevant to this audit.

This letter and its contents are intended solely for the internal use of Enesco
Group, Inc. However, Enesco Group, Inc. may reveal to third parties that it has
received this letter and describe its contents. This letter is not intended to
be and should not be used by anyone other than Enesco Group, Inc.


/s/ Arthur Andersen LLP


Chicago, Illinois