Exhibit 18
Mr. Charles E. Peters, Jr.
Senior Vice President & Chief Financial Officer
Burlington Industries, Inc.
3330 West Friendly Avenue
Greensboro, North Carolina
Note B to the Consolidated Financial Statements of Burlington Industries, Inc.
(the "Company") included in its Form 10-k for the fiscal year ended September
30, 2000, describes a change in the method for measuring impairment of
"enterprise level" goodwill. Prior to the change, the recoverability of goodwill
was measured using projected undiscounted cash flows. Under the Company's new
accounting method, impairment of goodwill is measured by the "market value"
method. We conclude that the change to the "market value" method of measuring
the impairment of goodwill is to an acceptable alternative method which, based
on your business judgment to make this change and for the stated reasons, is
preferable in your circumstances.
/s/ Ernst & Young LLP
Greensboro, North Carolina
December 21, 2000
