EXHIBIT 18.1

     Advance Auto Parts, Inc.
     5637 Airport Road
     Roanoke, Virginia 24012


     Re: Form 10-K Report for the year ended December 29, 2001.


     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.

     As of December 31, 2000, the Company began recognizing cooperative
     advertising funds received from vendors for which the vendor does not
     require proof of advertising as a reduction to the cost of inventory
     acquired from the vendor. The Company previously accounted for all
     cooperative advertising funds received from vendors as a reduction to
     selling, general and administrative expenses as advertising expenses were
     incurred. According to the management of the Company, this change was made
     to better align the reporting of these payments with the Company's and the
     vendors' use of these payments as reductions to the price of inventory
     acquired from the vendors.

     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 Company'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.

Very truly yours,

/s/ Arthur Andersen LLP.