EXHIBIT 18

Thomas & Betts Corporation and Subsidiaries
Memphis, Tennessee

March 26, 2002

     We have audited the consolidated balance sheets of Thomas & Betts
Corporation and subsidiaries (the "Corporation") as of December 30, 2001 and
December 31, 2000 and the related consolidated statements of operations,
shareholders' equity and comprehensive income (loss) and cash flows for each of
the years in the three-year period ended December 30, 2001, and have reported
thereon under date of February 22, 2002. The aforementioned consolidated
financial statements and our audit report thereon are included in the Company's
2001 Annual Report on Form 10-K. As disclosed in Note 3 to those consolidated
financial statements, the Corporation changed its method of accounting for all
inventories not previously accounted for on the first-in first-out (FIFO) method
from the last-in first-out (LIFO) method to the FIFO method. The Corporation
believes that the new method of accounting for inventory costs is preferable
because it provides a better measure of the current value of its inventory,
provides a more accurate reflection of the Corporation's financial position and
liquidity and provides a better matching of manufacturing costs with revenues.
In accordance with the Corporation's request, we have reviewed and discussed
with management the circumstances and business judgment and planning upon which
the decision to make this change in the method of accounting was based.

     With regard to the aforementioned accounting change, authoritative criteria
have not been established for evaluating the preferability of one acceptable
method of accounting over another acceptable method. However, for purposes of
the Corporation's compliance with the requirements of the Securities and
Exchange Commission, we are furnishing this letter.

     Based on our review and discussion, with reliance on management's business
judgment and planning, we concur that the newly adopted method of accounting is
preferable in the Corporation's circumstances.

                                          Very truly yours,

                                          /s/ KPMG LLP
                                          KPMG LLP