November 6, 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  consolidated financial information of Avondale 
          Industries, Inc. and subsidiaries  for  the  periods ended
          September 30, 1995 and  1994, as indicated in our report dated 
          November 6, 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
          September 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