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                                   EXHIBIT 18



Atlanta, Georgia
January 21, 1997



The Board of Directors
Rock-Tenn Company


Note 4 of Notes to Condensed Consolidated Financial Statements of Rock-Tenn
Company, as of December 31, 1996 and the three month periods ended December 31,
1996 and 1995, included in the Form 10-Q, describes a change in the method of
accounting for depreciation. Machinery and equipment placed in service after
September 30, 1996 will be depreciated using the straight-line method. Machinery
and equipment which was placed in service prior to October 1, 1996 will continue
to be depreciated by declining balance methods. You have advised us that you
believe that the change is to a preferable method in your circumstances because
you believe that, among other reasons, the new method provides for a better
matching of costs and revenues over the lives of such assets and that the
straight-line method is predominant within your industry.

There are no authoritative criteria for determining a "preferable" depreciation
method based on the particular circumstances; however, we conclude that the
change in the method of accounting for assets placed in service after September
30, 1996 is to an acceptable alternative method which, based on your business
judgment to make this change for the reasons cited above, is preferable in your
circumstances. We have not conducted an audit in accordance with generally
accepted auditing standards of any financial statements of the Company as of any
date or for any period subsequent to September 30, 1996, and therefore we do not
express any opinion on any financial statements of Rock-Tenn Company subsequent
to that date.


                                                    Very truly yours,



                                                    /s/ Ernst & Young LLP



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