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Exhibit 15
November 17, 2000
Board of Directors
Sykes Enterprises, Incorporated
We are aware of the incorporation by reference in the Registration Statement
(Form S-8 No. 333-23681) pertaining to the Sykes Enterprises, Incorporated,
Non-Qualified Incentive Stock Option Plan and in the Registration Statement
(Form S-8 No. 333-88359) pertaining to the Sykes Enterprises, Incorporated 1999
Employees' Stock Purchase Plan of our report dated November 17, 2000 relating
to the unaudited consolidated interim financial statements of Sykes
Enterprises, Incorporated that are included in its Form 10-Q for the
three-month and nine-month periods ended September 30, 2000.
/s/ Ernst & Young LLP
Tampa, Florida
