Exhibit 15.1

To the Shareholders and Board of Directors of
Crawford & Company:

We are aware of the incorporation by reference in the previously filed
Registration Statement File Nos. 33-47536, 33-36116, 333-02051, 333-24425,
333-24427, 333-43740, 333-87465, and 333-87467 of Crawford & Company's Form 10-Q
for the quarter ended June 30, 2004, which includes our report dated August 3,
2004 related to the unaudited interim financial information contained therein.

                                                 /s/ Ernst & Young LLP

Atlanta, Georgia
August 3, 2004

                                       35