Exhibit 16.1
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Letterhead of S. W. Hatfield, CPA
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October 11, 2004


U. S. Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Gentlemen:

On October 11, 2004,  this Firm  received a draft copy of a Form 8-K to be filed
by Million Dollar  Saloon,  Inc.  (Company)  (SEC File  #0-27006,  CIK #1002396)
reporting an Item 4 - Changes in Registrant's Certifying Public Accountant.

We have no disagreements  with the statements made in the draft Form 8-K, Item 4
disclosures provided to us.

Yours truly,

/s/ S. W. Hatfield, CPA
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S. W. Hatfield, CPA Dallas, Texas





                        Letterhead of S. W. Hatfield, CPA
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October 8, 2004


Board of Directors
Million Dollar Saloon, Inc.
6848 Greenville Avenue
Dallas TX 75231

RE:      SEC File #: 0-27006
         CIK #: 1002396

Gentlemen:

Pursuant  to the  partner  rotation  rules  and  requirements  of both the U. S.
Securities and Exchange  Commission and  Sarbanes-Oxley  Act of 2002; we wish to
inform you that the certified public accounting firm of S. W. Hatfield, CPA will
be unable to  continue  as your  auditors,  effective  after our  review of your
September 30,2 004 financial statements and Form 10-QSB.

Accordingly,  we hereby  tender  our  resignation  as the  auditor of record for
Million Dollar Saloon,  Inc., effective upon the filing of your Quarterly Report
on Form 10-QSB for the quarter ended September 30, 2004.

Further, by copy of this letter to the U. S. Securities and Exchange Commission,
we hereby confirm that the client- auditor  relationship  between Million Dollar
Saloon,  Inc. (SEC File  #0-27006,  CIK #1002396) will cease upon your filing of
the Form 10-QSB for the quarter ended September 30, 2004.

Yours truly,
S. W. HATFIELD, CPA

/s/ Scott W. Hatfield

                             Scott W. Hatfield, CPA

SWH/

cc:      Office of the Chief Accountant
         SECPS Letter File
         Securities and Exchange Commission
         Mail Stop 9-5
         450 Fifth Street, NW
         Washington, DC 20549