Exhibit 18

February 25, 2005



Mr. Henry B. Tippie
Audit Committee Chairman
Rollins, Inc.
2170 Piedmont Road
Atlanta, GA 30324

Audit Committee Members:

This letter is provided for inclusion as an exhibit to Rollins, Inc.'s Form 10-K
filing pursuant to Item 601 of Regulation S-K.

We have audited the consolidated  financial statements included in the Company's
Annual  Report on Form 10-K for the year ended  December 31, 2004 and issued our
report  thereon  dated  February 25, 2005.  Note 1 to the  financial  statements
describes  a change in  accounting  principle  for  elements  of  certain of its
termite service  contracts from immediate  recognition of revenue and accrual of
service  costs to the  deferral  of  income  over the  contract  period  and the
recognition  of the service costs as they are incurred.  This method  eliminates
significant estimates and judgments inherent in making actuarial  determinations
of future costs to be incurred and recognizes revenue and related costs over the
term of the service contract.  It should be understood that the preferability of
one  method  of  accounting   over  another  has  not  been   addressed  in  any
authoritative accounting literature and, in expressing our concurrence below, we
have  relied  on  management's  determination  that this  change  in  accounting
principle is preferable. Based on our reading of management's stated reasons and
justification  for this change in accounting  principle in the Form 10-K and our
discussions  with  management as to their judgment  about the relevant  business
factors  relating to the  change,  we concur  with  management  that such change
represents the adoption of a preferable  accounting principle in conformity with
Accounting Principles Board Opinion No. 20.

Very truly yours,



/s/GRANT THORNTON LLP