Exhibit 28(a)




March 26, 1997
Ms. Alice M. Peterson                   Mr. John G. Finley
Vice President and Treasurer            Vice President
Sears, Roebuck and Co.                  First National Bank of Chicago
3333 Beverly Road                            as Trustee
Hoffman Estates, Illinois 60179         One First National Plaza        
                                        Suite 0126                      
                                        Chicago, Illinois 60670-0126


At your request, we have applied certain agreed-upon procedures enumerated
below to the accounting records of Sears, Roebuck and Co. ("Sears") relating
to the servicing procedures performed by Sears as Servicer for Sears Credit
Account Master Trust II (the "Trust") formed pursuant to the Pooling and
Servicing Agreement dated July 31, 1994, as amended (the "Agreement").  This
engagement to apply agreed-upon procedures was performed in accordance with
standards established by the American Institute of Certified Public
Accountants.  The sufficiency of the procedures is solely the responsibility
of the specified users of the report.  Consequently, we make no
representation regarding the sufficiency of the procedures described below
either for the purpose for which this report has been requested or for any
other purpose.

For purposes of this letter, we have read each of the Monthly Servicer
Certificates forwarded by Sears as Servicer to the Trustee pursuant to
section 3.04(b) of the Agreement during the calendar year ended December 31,
1996 (the "Certificates").  We have also performed the following procedures
which were applied, as indicated, with respect to the Certificates:

a.      We compared the amounts appearing in "Section 1: Total Trust
Information," as set forth in the Certificates, to the applicable month's
Portfolio Monitoring and Monthly Cash Flow Allocations Report (the "PMR") and
found such amounts to be in agreement.  Company officials have advised us
that the PMR's have been prepared utilizing information obtained from the NPT
811-02 Month End Recap by Pool Report generated from the Company's Bank Sold
System.

b.      We have performed the following additional procedures with respect
to the amounts appearing in the respective items below related to each
applicable Series, as set forth in the Certificates:

Item                                    Procedure
-----                                   ---------
i."The aggregate amount of      We proved the mathematical accuracy 
Series Additional Allocable     of the amounts as set forth in the
Amounts during the related      Certificates based on information 
Due Period is equal to"         obtained from the PMR for the 
                                applicable month.

ii."The amount of interest      We compared the amounts as set
payable to the Class A          forth in the Certificates to the
Certificateholders on the       applicable month's PMR and found
Current Distribution Date       such amounts to be in agreement.
is equal to"   

iii."The amount of principal    We proved the mathematical accuracy
payable to the Class A          of the amounts as set forth in the
Certificateholders on the       Certificates based on information
current Distribution Date       obtained from the PMR for the
is equal to"                    applicable month.

iv."The amount of interest      We compared the amounts as set
payable to the Class B          forth in the Certificates to the
Certificateholders on the       applicable month's PMR and found
current Distribution Date       such amounts to be in agreement.
is equal to"   

v."The amount of principal      We proved the mathematical accuracy
payable to the Class B          of the amounts as set forth in the
Certificateholders on the       Certificates based on information
current Distribution Date       obtained from the PMR for the
is equal to"                    applicable month.

vi."The amount of interest      We compared the amounts as set
payable to the Class C          forth in the Certificates to the
Certificateholders on the       applicable month's PMR and found
current Distribution Date       such amounts to be in agreement.
is equal to"

vii."The amount of principal    We proved the mathematical accuracy
payable to the Class C          of the amounts as set forth in the
Certificateholders on the       Certificates based on information obtained
current Distribution Date       from the PMR for the applicable month.
is equal to"   

viii."The aggregate amount of   We proved the mathematical accuracy of
Reallocated Class B Principal   the amounts as set forth in the
Collections during the          Certificates based on information
related Due Period is           obtained from the PMR for the 
equal to"                       applicable month.

ix."The aggregate amount of     We proved the mathematical accuracy of the
Reallocated Class C Principal   amounts as set forth in the Certificates
Collections during the related  based on information obtained from
Due Period is equal to"         the PMR for the applicable month.

We were not engaged to, and did not, perform an audit, the objective of which
would be the expression of an opinion on the specified amounts and items
above.  Accordingly, we do not express such an opinion.  Had we performed
additional procedures, other matters might have come to our attention that
would have been reported to you.

It should be understood that we make no representations regarding questions
of legal interpretation or regarding the sufficiency for your purposes of the
procedures referred to above.  Also, such procedures would not necessarily
reveal any material misstatement of the amounts referred to therein. 
Further, we have addressed ourselves solely to the foregoing items and
amounts as set forth in the Certificates and make no representations as to
the adequacy of disclosure or regarding whether any material facts have been
omitted.

This letter is intended solely for the information and use of the Board of
Directors and management of Sears, First National Bank of Chicago as Trustee,
and Investor Certificateholders and should not be used for any other purpose.

Very truly yours,

/S/Deloitte & Touche

Chicago, Illinois


March 26, 1996