Exhibit 18.1


May 12, 2004



To the Directors of
Capital Environmental Group Inc.

RE: FORM 10-Q REPORT FOR THE QUARTER ENDED MARCH 31, 2004

Dear Sirs:

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 furnished with a copy of the Company's Form 10-Q for the quarter
ended March 31, 2004. Note 2 therein describes a change in accounting policy
with respect to methodology used in accounting for the Company's asset
retirement obligations for its landfills under FAS 143. Previously, the Company
accrued the total capping, closure and post-closure costs to be incurred over
the remaining life of the site in its obligating event and the discounted result
was recognized as a liability to be amortized over the life of the site as waste
was placed in the landfill site. Effective January 1, 2004, the Company now
recognizes closure and post-closure obligations as waste is placed in the site.
Additionally, the Company views final landfill capping events, which occur in
phases throughout the life of a landfill, as discrete activities that are
recognized as asset retirement obligations separately from other closure and
post-closure obligations. Management has advised us that they believe the change
is a preferable method in the Company's circumstances because reasons described
in this Note.

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 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 management, 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 management.

We have not audited the application of this change to the financial statements
of any period subsequent to December 31, 2003. Further, we have not examined and
do not express any opinion with respect to the Company's financial statements
for the three months ended March 31, 2004.

Yours very truly,

/s/ BDO Dunwoody LLP