CNF Transportation Inc.

March 26, 2001

Re: Form 10-K Report for the year ended December 31, 2000.

Gentlemen/Ladies:

This letter is written to meet the requirements of Regulation S-K
calling for a letter from a registrant's independent accountants
whenever there has been a change in accounting principle or
practice.

As of January 1, 2000, the Company changed from the method of
accounting for recognition of freight transportation revenue when
freight is received with accrual of estimated cost to complete to
the method of accounting for recognition of freight
transportation revenue based on the allocation of revenue between
reporting periods based on relative transit times in each
reporting period with expenses recognized as incurred.  According
to the management of the Company, this change was made as a
result of recent pronouncements, including SEC Staff Accounting
Bulletin No. 101.

We are of the opinion that the Company's change in method of
accounting for freight transportation revenue is to a more
preferable method as indicated in the Emerging Issues Task Force
Issue No. 91-9, "Revenue and Expense Recognition for Freight
Services in Process."

Very truly yours,


/s/Arthur Andersen LLP
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ARTHUR ANDERSEN LLP