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                                                                    Exhibit 18.a


     February 3, 2000




     Huffy Corporation
     Miamisburg, Ohio


     Ladies and Gentlemen:


     We have audited the consolidated balance sheets of Huffy Corporation and
     subsidiaries as of December 31, 1999 and 1998, and the related consolidated
     statements of operations, shareholder's equity and cash flows for each of
     the years in the three-year period ended December 31, 1999, and have
     reported thereon under date of February 3, 2000. The aforementioned
     consolidated financial statements and our audit report thereon are
     incorporated by reference in the Company's annual report on Form 10-K for
     the year ended December 31, 1999. As stated in Notes 1 and 5 to those
     financial statements, the Company changed its method of accounting for
     inventory from the last-in first-out (LIFO) method to the first-in
     first-out (FIFO) method and states that the newly adopted accounting
     principle is preferable in the circumstances because of FIFO being a better
     measurement of operating results given the current economic environment of
     deflation. In accordance with your request, we have reviewed and discussed
     with Company officials 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 Huffy 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 Company's circumstances.



     Very truly yours,





     KPMG LLP