EXHIBIT 18.1

May 12, 2003


Tod C. Holmes
Senior Vice President and Chief Financial Officer
Republic Services, Inc.
110 SE 6th Street, 28th Floor
Fort Lauderdale, FL  33301

Dear Sir:

Note 1 of Notes to the condensed consolidated financial statements of Republic
Services, Inc. included in its Form 10-Q for the three months ended March 31,
2003 describes a change in the method of accounting for methane gas collection
systems associated with landfills from capitalizing such systems when installed
and depreciating them over their estimated useful lives to including the cost of
the gas systems in the total expected investment in landfills and amortizing
these costs on a units of consumption basis over the total productive capacity
of the landfill. There are no authoritative criteria for determining a
preferable method of accounting for landfill methane gas collections systems
based on the particular circumstances; however, we conclude that such change in
the method of accounting for landfill methane gas collection 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. We have not
conducted an audit in accordance with generally accepting auditing standards of
any financial statements of the Company as of any date or for any period
subsequent to December 31, 2002, and therefore we do not express any opinion on
any financial statements of Republic Services, Inc. subsequent to that date.

                                          Very truly yours,



                                          /s/ Ernst & Young LLP
                                          -------------------------------------
                                          Fort Lauderdale, Florida