Exhibit 18





Mr. Charles E. Peters, Jr.
Senior Vice President & Chief Financial Officer
Burlington Industries, Inc.
3330 West Friendly Avenue
Greensboro, North Carolina


Note B to the Consolidated Financial Statements of Burlington  Industries,  Inc.
(the  "Company")  included in its Form 10-k for the fiscal year ended  September
30,  2000,  describes  a  change  in the  method  for  measuring  impairment  of
"enterprise level" goodwill. Prior to the change, the recoverability of goodwill
was measured using projected  undiscounted  cash flows.  Under the Company's new
accounting  method,  impairment  of goodwill  is measured by the "market  value"
method.  We conclude  that the change to the "market  value" method of measuring
the impairment of goodwill is to an acceptable  alternative  method which, based
on your  business  judgment to make this change and for the stated  reasons,  is
preferable in your circumstances.

                                               /s/ Ernst & Young LLP

Greensboro, North Carolina
December 21, 2000