Exhibit 15


December 3, 2004


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

We have made a review,  in accordance  with the standards of the Public  Company
Accounting  Oversight Board (United States),  of the unaudited interim financial
information of CBRL Group,  Inc. and subsidiaries for the quarters ended October
29, 2004 and October 31, 2003,  as  indicated  in our report  dated  December 3,
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  October  29,  2004,  is
incorporated  by reference in  Registration  Statement Nos.  2-86602,  33-15775,
33-37567, 33-45482, 333-01465, 333-63442, 333-71384, 333-81063 and 333-111364 on
Form 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.


/s/DELOITTE & TOUCHE LLP


Nashville, Tennessee