Exhibit 15.0
September 14, 2000
Sharper Image Corporation
San Francisco, California
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 Sharper Image Corporation for the three-month and six-month
periods ended July 31, 2000 and 1999, as indicated in our report dated August
16, 2000; 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 July 31, 2000 is
incorporated by reference in Registration Statement No. 33-12755, No. 33-80504,
No. 33-3327, No. 33-5614 and No.333-44180 on Forms S-8 of Sharper Image
Corporation.
We are also aware that the aforementioned report, 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.
Yours truly,
/s/_____________________
Deloitte & Touche LLP
San Francisco, CA
