EUROPEAN MICRO HOLDINGS INC
S-1/A, EX-15.01, 2000-11-29
COMPUTERS & PERIPHERAL EQUIPMENT & SOFTWARE
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                              EXHIBIT 15.01

                                          European Micro Holdings, Inc.

6073 N.W. 167th Street
Unit C-25
Miami, Florida 33015
Ladies and Gentlemen:

Re:  Registration Statement No. 333-48756

With respect to the subject registration statement, we acknowledge our awareness
of the use therein of our report dated  November 17, 2000 related to our reviews
of interim financial information.

Pursuant to Rule 436(c)  under the  Securities  Act of 1933,  such report is not
considered  part  of a  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 the Act.

Very truly yours,

/s/ KPMG LLP

Nashville, Tennessee
November 28, 2000




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