August 11, 1995

          Avondale Industries, Inc.
          Post Office Box 50280
          New Orleans, Louisiana  70150

          We have made a review, in accordance  with  standards established
          by the American Institute of Certified Public Accountants, of the
          unaudited  interim financial information of Avondale  Industries,
          Inc. and subsidiaries  for  the  periods  ended June 30, 1995 and
          1994, as indicated in our report dated August 4, 1995; because we
          did  not  perform  an  audit,  we  expressed no opinion  on  that
          information.

          We are aware that our report referred to above, which is included
          in your Quarterly Report on Form 10-Q  for the quarter ended June
          30, 1995, is incorporated by reference in  Registration Statement
          No. 33-31984 on Forms S-8 and S-3.

          We  also  are aware that the aforementioned report,  pursuant  to
          Rule 436(c) under the Securities Act of 1933, is not considered a
          part of the  Registration  Statement  prepared or certified by an
          accountant  or a report prepared or certified  by  an  accountant
          within the meaning of Sections 7 and 11 of that Act.



          \s\ DELOITTE & TOUCHE LLP

          New Orleans, Louisiana