**Exhibit 99.3**

 

**REPORT OF INDEPENDENT AUDITORS**

 

Board of Directors andShareholders ofZomax Incorporated.

 

Wehave audited the consolidated financial statements of Zomax, Incorporated andsubsidiaries (the Company) as of December 27, 2002, and for the year thenended, and have issued our report thereon dated February 18, 2003 (includedelsewhere in this Form 10-K). Our audit also included the financialstatement schedule for the year ended December 27, 2002 listed in Item 15(a) ofthis Form 10-K. This schedule is the responsibility of the Company’smanagement. Our responsibility is to express an opinion based on our audit.

 

Theconsolidated financial statements of the Company as of and for the year endedDecember 28, 2001, and for the year ended December 29, 2000, and relatedfinancial statement schedules for the years ended December 28, 2001, andDecember 29, 2000, were audited by other auditors who have ceasedoperations.  Those auditors expressed anunqualified opinion on those financial statements and financial statementschedules in their reports dated January 25, 2002.

 

Inour opinion, the 2002 financial statement schedule referred to above, whenconsidered in relation to the basic consolidated financial statements taken asa whole, presents fairly in all material respects the information set forththerein.

 
| **/s/ Deloitte & Touche LLP** |   |
|-----------------------------------|--------|
|                              |
| Minneapolis,  Minnesota           |
| February 18,  2003                |

 

 

**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                      |   |
|                                      |        |                                      |           |                                     |        |                                 |        |                                     |        |                                |        |  |  |