Exhibit 18
October 25, 2000
The E. W. Scripps Company
312 Walnut Street
Cincinnati, Ohio 45202
Dear Sirs/Madams:
At your request, we have read the description included in
your Quarterly Report on Form 10-Q to the Securities and
Exchange Commission for the quarter ended September 30,
2000, of the facts relating to the change in accounting
method for newsprint inventory from last-in, first-out
(LIFO) to first-in, first-out (FIFO). We believe, on the
basis of the facts so set forth and other information
furnished to us by appropriate officials of the Company,
that the accounting change described in your Form 10-Q is an
alternative accounting principle that is preferable under
the circumstances.
We have not audited any consolidated financial statements of
The E. W. Scripps Company and its consolidated subsidiaries
as of any date or for any period subsequent to December 31,
1999. Therefore, we are unable to express, and we do not
express, an opinion on the facts set forth in the above-
mentioned Form 10-Q, on the related information furnished to
us by officials of the Company, or on the financial
position, results of operations, or cash flows of The E. W.
Scripps Company and its consolidated subsidiaries as of any
date or for any period subsequent to December 31, 1999.
Yours truly,
DELOITTE & TOUCHE LLP
Cincinnati, Ohio
