Exhibit 18.0

February 16, 2005

Board of Directors
Mueller Industries, Inc.
8285 Tournament, Suite 150
Memphis, TN  38125


Dear Sirs:

Note 9 to the Consolidated Financial Statements of Mueller Industries, Inc.
included in its annual report on Form 10-K for the year ended December 25,
2004 describes a change in the measurement date for its pension plans from
year-end to November 30. Management believes that the newly adopted
accounting principle is preferable in the circumstances because it improves
the Company's control procedures in regard to allowing time for management
to review the completeness and accuracy of the actuarial pension
measurements as well as evaluating those results in funding decisions. The
Company has stated that the new measurement date will allow the Company
adequate time to review its pension plan calculations prior to future
Securities and Exchange Commission accelerated filing requirements. In
accordance with your request, we have reviewed and discussed with Company
officials the circumstances and business judgment and planning upon which
the decision to make this change in the method of accounting was based.

With regard to the aforementioned accounting change, authoritative criteria
have not been established for evaluating the preferability of one acceptable
method of accounting over another acceptable method.  However, based on our
review and discussion and with reliance on management's business judgment,
we concur that the newly adopted method of accounting is preferable in the
Company's circumstances.




Very truly yours,

/s/ERNST & YOUNG LLP