FEBRUARY  3,  2000


Board  of  Directors
Pizza  Inn,  Inc.
5050  Quorum  Drive,  Suite  500
Dallas,  Texas  75240

Dear  Directors:

We  are  providing  this  letter to you for inclusion as an exhibit to your Form
10-Q  filing  pursuant  to  Item  601  of  Regulation  S-K.

We  have been provided a copy of the Company's Quarterly Report on Form 10-Q for
the  period  ended  December  26,  1999.  Note  4  therein describes a change in
accounting  principle from the par value method of accounting for treasury share
purchases  to  the  cost  method of accounting for treasury share purchases.  It
should  be  understood  that  the  preferability  of  one  acceptable  method of
accounting  over  another for treasury stock purchases 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-Q, and
our discussions with management as to their judgment about the relevant business
planning  factors  relating  to  the change, we concur with management that such
change  represents, in the Company's circumstances, the adoption of a preferable
accounting  principle in conformity with Accounting Principles Board Opinion No.
20.

We  have  not  audited any financial statements of the Company as of any date or
for  any  period  subsequent  to  June  27, 1999.  Accordingly, our comments are
subject  to  change  upon  completion  of  an  audit of the financial statements
covering  the  period  of  the  accounting  change.

Very  truly  yours,



PricewaterhouseCoopers  LLP