LADD Furniture, Inc.
One Plaza Center, Box HP-3
High Point, North Carolina


August 8, 1997


Ladies and Gentlemen:

We have been furnished with a copy of Form 10-Q of LADD Furniture, Inc. and
subsidiaries for the three months ended June 28, 1997, and have read the
Company's statements contained in Note 2 to the condensed financial statements
included therein. As stated in Note 2, 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 for one of its upholstery operations in order
to align all companies in the upholstery group under the same inventory
valuation method and states that the newly adopted accounting principle is
preferable in the circumstances because the FIFO method provides a better
current period matching of revenue and expense due to historically low inflation
and quick inventory turns in its upholstery operations. 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.

We have not audited any financial statements of LADD Furniture, Inc. and
subsidiaries as of any date or for any period subsequent to December 28, 1996,
nor have we audited the information set forth in the aforementioned Note 2 to
the condensed financial statements; accordingly, we do not express an opinion
concerning the factual information contained therein.

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 LADD
Furniture Inc.'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,





s/KPMG  Peat Marwick LLP