EXHIBIT 16


June 26, 2002


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Dear Sir/Madam:

The representations made in this letter are based solely on discussion with and
representation from the engagement partner on the audits of the financial
statements of this registrant for the two most recent fiscal years. This
individual is no longer with Arthur Andersen LLP. We have read Item 4 included
in the Form 8-K dated June 26, 2002 of The Shaw Group Inc. to be filed with the
Securities and Exchange Commission and have found no basis for disagreement with
the statements contained therein.

Very truly yours,


/s/ Arthur Andersen LLP
Arthur Andersen LLP





cc:  Mr. Robert L. Belk
     Vice President and Chief Financial Officer
     The Shaw Group Inc.