Exhibit 18.1

                 [LETTERHEAD OF ARTHUR ANDERSEN APPEARS HERE]



November 11, 1997

Shoppers Food Warehouse Corp.
4600 Forbes Boulevard
Lanham, Maryland 20706


Re:  Form S-4 Amendment No.2, including financial statements for the period
     ended February 1, 1997 and the six months ended August 2, 1997

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.

We have been informed that, as of February 6, 1997, the Company changed its 
method of depreciation from the accelerated method to the straight-line method. 
According to the management of the Company, this change was made to better match
the cost and usage of its assets with the related future benefits, as well as to
conform with Dart Group Corporation's accounting policies.

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.      

We have not audited the application of this change to the financial statements 
of any period subsequent to February 1, 1997. Further, we have not examined and 
do not express any opinion with respect to your financial statements for the six
months ended August 2, 1997.

Very truly yours,