Form 10-Q                                                 Crawford & Company
Quarter Ended June 30, 1995                               Page 15





To the Stockholders and 
Board of Directors of
Crawford & Company:

We are aware that Crawford & Company has incorporated by reference in its
previously filed Registration Statement File No. 2-78989, Registration 
Statement File No. 33-22595, Registration Statement File No. 33-47536, and 
Registration Statement File No. 33-36116 its Form 10-Q for the quarter ended
June 30, 1995, which includes our report dated August 11, 1995 covering the 
unaudited interim financial information contained therein.  Pursuant to 
Regulation C of the Securities Act of 1933 (the "Act"), that report is not 
considered a part of the Registration Statement prepared or certified by our 
firm or a report prepared or certified by our firm within the meaning of
Sections 7 and 11 of the Act.



                                                                
                                         Arthur Andersen LLP



Atlanta, Georgia
August 11, 1995

                                                

                                                            
                                   Exhibit 23.1