COMMUNITY DISTRIBUTORS INC
10-K/A, EX-99.3, 2000-11-13
DRUG STORES AND PROPRIETARY STORES
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                                                                 EXHIBIT 99.3

                      REPORT OF INDEPENDENT ACCOUNTANTS ON
                          FINANCIAL STATEMENT SCHEDULES

To the Stockholder of
Community Distributors, Inc.:

Our audits of the financial statements referred to in our report dated November
13, 2000 appearing in this 2000 Annual Report on Form 10-K to the Stockholder of
Community Distributors Inc. also included an audit of the financial statement
schedules listed in Item 14 of this Form 10-K. In our opinion, these financial
statement schedules presents fairly, in all material respects, the information
set forth therein when read in conjunction with the related financial
statements.

                                                  PricewaterhouseCoopers LLP

New York, New York
November 13, 2000


<PAGE>

                      REPORT OF INDEPENDENT ACCOUNTANTS ON
                          FINANCIAL STATEMENT SCHEDULES

To the Board of Directors and Stockholders of
CDI Group, Inc. and Subsidiary:

Our audits of the financial statements referred to in our report dated November
13, 2000 appearing in this 2000 Annual Report on Form 10-K to Stockholders of
CDI Group, Inc. and Subsidiary also included an audit of the financial statement
schedules listed in Item 14 of this Form 10-K. In our opinion, these financial
statement schedules presents fairly, in all material respects, the information
set forth therein when read in conjunction with the related financial
statements.

                                                  PricewaterhouseCoopers LLP

New York, New York
November 13, 2000



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