**Exhibit 99.4**

 

*The following report is a copy of a report previously issued by ArthurAndersen LLP (“Andersen”), which report has not been reissued by Andersen.*

 

**REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS**

 

To Zomax Incorporated:

 

We haveaudited, in accordance with auditing standards generally accepted in the UnitedStates, the consolidated financial statements included in the ZomaxIncorporated and Subsidiaries’ annual report to shareholders incorporated byreference in this Form 10-K, and have issued our report thereon dated January25, 2002.  Our audit was made for thepurpose of forming an opinion on those statements taken as a whole.  The schedule of valuation and qualifying accountsis the responsibility of the company’s management and is presented for purposesof complying with the Securities and Exchange Commission’s rules and is notpart of the basic financial statements. This schedule has been subjected to the auditing procedures applied inthe audit of the basic financial statements and, in our opinion, fairly statesin all material respects the financial data required to be set forth therein inrelation to the basic financial statements taken as a whole.

 
| Arthur  Andersen LLP     |   |
|--------------------------|--------|
|                     |
| Minneapolis,  Minnesota, |
| January 25,  2002        |

 

 

**ZOMAX INCORPORATED**

**Schedule II - Valuation and QualifyingAccounts**

**For the Year Ended December 27, 2002**

 
| **Description**                      |   | **Balance at  beginning  of period** |      | **Charges to  costs and  expenses** |    | **Charged to  other  accounts** |   | **Write-offs,  net of  recoveries** |     | **Balance at  end of  period** |      |
|--------------------------------------|--------|--------------------------------------|-----------|-------------------------------------|---------|---------------------------------|--------|-------------------------------------|----------|--------------------------------|-----------|
| **Allowance for doubtful accounts:** |   |                                 |      |                                |    |                            |   |                                |     |                           |      |
|                                 |   |                                 |      |                                |    |                            |   |                                |     |                           |      |
| For the year ended December 27, 2002 |   | $                                    | 2,234,000 |                                | 234,000 |                            | — |                                | (531,000 | )                              | 1,937,000 |   |
|                                 |   |                                 |      |                                |    |                            |   |                                |     |                           |      |
| For the year ended December 28, 2001 |   | 2,408,000                            |      | 295,000                             |    | —                          |   | (469,000                            | )        | 2,234,000                      |      |
|                                 |   |                                 |      |                                |    |                            |   |                                |     |                           |      |
| For the year ended December 29, 2000 |   | 2,645,000                            |      | 98,000                              |    | —                          |   | (335,000                            | )        | 2,408,000                      |      |
|                                      |        |                                      |           |                                     |         |                                 |        |                                     |          |                                |           |  |