Exhibit 16











July 18, 2005


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.   20549-7561

Dear Sirs/Madams:

We have read Item 4 of ConAgra  Foods,  Inc.'s Form 8-K dated July 15, 2005, and
we agree  with the  statements  made in the 2nd and 4th  paragraphs  and have no
basis to agree or disagree  with the  statements  made in the 1st, 3rd, 5th, 6th
and 7th paragraphs.

Yours truly,

/s/ Deloitte & Touche LLP


Omaha, Nebraska