Exhibit 18.1

January 15, 2003

Callaway Golf Company
2180 Rutherford Road
Carlsbad, California 92008-7328

Dear Sirs/Madams:

At your request, we have read the description included in your Quarterly Report
on Form 10-Q to the Securities and Exchange Commission for the quarter ended
September 30, 2002, of the facts relating to a change in the methodology used to
estimate the Company's warranty accrual. We believe, on the basis of the facts
so set forth and other information furnished to us by appropriate officials of
the Company, that the change in methodology used to estimate warranty accruals
described in your Form 10-Q is to a method of applying an accounting principle,
which is inseparable from a change in estimate, that is preferable in the
circumstances.

We have not audited any consolidated financial statements of Callaway Golf
Company and its consolidated subsidiaries as of any date. Therefore, we are
unable to express, and we do not express, an opinion on the facts set forth in
the above-mentioned Form 10-Q, on the related information furnished to us by
officials of the Company, or on the financial position, results of operations,
or cash flows of Callaway Golf Company and its consolidated subsidiaries as of
any date or for any period.

Yours truly,



/s/ Deloitte & Touche LLP