Exhibit 18



Mr. Stephen L. Clanton
Chief Financial Officer
DESA Holdings Corporation
236 Public Square, Suite 103
Franklin, Tennessee 37064

Dear Mr. Clanton:

Note  1  of  Notes  to  Consolidated   Financial  Statements  of  DESA  Holdings
Corporation  included  in its Form 10-K for the fiscal  year ended March 3, 2001
describes a change in the method of accounting for inventories from the last-in,
first-out (LIFO) method to the first-in,  first-out (FIFO) method.  There are no
authoritative  criteria for determining a "preferable"  inventory costing method
based on the particular circumstances;  however, we conclude that such change in
the method of accounting 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.

                                                     Very truly yours,

                                                     /s/ Ernst & Young LLP
                                                     Ernst & Young LLP

Nashville, Tennessee
April 13, 2001