Exhibit 18.0

May 7, 1999



Board of Directors
AMCON Distributing Company
10228 "L" Street
Omaha, NE  68127

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your Form
10-Q filing pursuant to Item 601 of Regulation S-K.

We have been provided a copy of the Company's Quarterly Report on Form 10-Q
for the period ended March 31, 1999.  Note 3 therein describes a change in
accounting principle from the FIFO method to the LIFO method for costing
inventories.  It should be understood that the preferability of one acceptable
method of accounting over another for costing inventories has not been
addressed in any authoritative accounting literature, and in expressing our
concurrence below we have relied on management's determination that this
change in accounting principle is preferable.  Based on our reading of
management's stated reasons and justification for this change in accounting
principle in the Form 10-Q, and our discussions with management as to their
judgment about the relevant business planning factors relating to the change,
we concur with management that such change represents, in the Company's
circumstances, the adoption of a preferable accounting principle in conformity
with Accounting Principles Board Opinion No. 20.

We have not audited any financial statements of the Company as of any date or
for any period subsequent to September 30, 1998.  Accordingly, our comments
are subject to change upon completion of an audit of the financial statements
covering the period of the accounting change.

Very truly yours,



PricewaterhouseCoopers LLP