Exhibit 15


June 2, 2004


CBRL Group, Inc.
106 Castle Heights Avenue North
Lebanon, Tennessee 37088-0787

We have made a review,  in  accordance  with  standards  of the  Public  Company
Accounting  Oversight Board (United States),  of the unaudited interim financial
information  of CBRL  Group,  Inc.  and  subsidiaries  for the  three-month  and
nine-month  periods  ended April 30, 2004 and May 2, 2003,  as  indicated in our
report dated June 2, 2004;  because we did not perform an audit, we expressed no
opinion on that information.

We are aware  that our  report  referred  to above,  which is  included  in your
Quarterly  Report  on Form  10-Q  for the  quarter  ended  April  30,  2004,  is
incorporated  by reference in  Registration  Statement Nos.  2-86602,  33-15775,
33-37567, 33-45482, 333-01465,  333-71384, 333-81063 and 333-111364 on Forms S-8
and Registration Statement Nos. 33-59582,  333-90996-02 and 333-90996-13 on Form
S-3.

We also are aware that the aforementioned report,  pursuant to Rule 436(c) under
the  Securities  Act of  1933,  is not  considered  a part  of the  Registration
Statement  prepared  or  certified  by an  accountant  or a report  prepared  or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.


DELOITTE & TOUCHE LLP


Nashville, Tennessee