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                                                                      EXHIBIT 18

                LETTER REGARDING CHANGE IN ACCOUNTING PRINCIPLE

AmeriGas Partners, L.P. and Subsidiaries

Re: Form 10-Q Report for the Quarter ended
    December 31, 2000

Ladies and Gentlemen:

This letter is written to meet the requirements of Regulation S-K calling for a
letter from a registrant's independent accountants whenever there has been a
change in accounting principle or practice.

Effective October 1, 2000 AmeriGas Partners L.P. and Subsidiaries ("the
Partnership") changed its method of accounting for direct costs (which are not
billed to customers) of installing Partnership-owned tanks at customer locations
from expensing such costs as incurred to capitalizing and amortizing the costs
over the period of the customer relationship. Management has changed its method
of accounting because it believes that the new accounting principle better
matches the costs of installing Partnership-owned tanks with the periods
benefited. Management intends to amortize these costs using an accelerated
method that reflects the attrition of the Partnership's customers. Management
completed a study of the Partnership's customer relationship patterns noting
that the period of benefit well exceeded one year.

A complete coordinated set of financial and reporting standards for determining
the preferability of accounting principles among acceptable alternative
principles has not been established by the accounting profession. Thus, we
cannot make an objective determination of whether the change in accounting
described in the preceding paragraph is to a preferable method. However, we have
reviewed the pertinent factors, including those related to financial reporting,
in this particular case on a subjective basis, and our opinion stated below is
based on our determination made in this manner.

We are of the opinion that the Partnership's change in method of accounting is
to an acceptable alternative method of accounting, which, based upon the reasons
stated for the change and our discussions with you, is also preferable under the
circumstances in this particular case. In arriving at this opinion, we have
relied on the business judgment and business planning of your management.

We have not audited the application of this change to the financial statements
of any period subsequent to September 30, 2000. Further, we have not examined
and do not express any opinion with respect to your financial statements for the
three months ended December 31, 2000.

ARTHUR ANDERSEN LLP

Philadelphia, Pennsylvania
February 12, 2001