Exhibit 18.1
                     Letter from the Registrant's
             Independent Accountant dated August 12, 2005
             indicating a change in the method of applying
                 accounting practices followed by the
                 Registrant for the fiscal year ended
                            June 3, 2005.



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                            August 12, 2005

Board of Directors
Golden Enterprises, Inc. and subsidiary
One Golden Flake Drive
Birmingham, AL 35205

We have audited the  Consolidated  Financial  Statements of Golden  Enterprises,
Inc,  and  subsidiary  as of June 3,  2005 and May 28,  2004 and for each of the
three  years in the  three  year  period  ended  June 3,  2005  incorporated  by
reference  in its  Annual  Report  on Form 10K to the  Securities  and  Exchange
Commission  and have issued our report  thereon dated August 5, 2005.  Note 3 to
such financial statements describe the Company's adoption during the fiscal year
ended  June 3,  2005 of a  change  in  accounting  policy  for  determining  the
self-insured casualty insurance reserve. In prior years, the case reserve method
of  calculating  this  reserve  was used and in the  current  year,  the Company
adopted the fully developed actuarial method of calculating this reserve,  which
is the  preferred  method  because the fully  developed  method  reflects  costs
inherent in the total  population of claims  including  claims reported and IBNR
(incurred but not reported).  The estimate includes the recognition of inflation
trends and the fact that  injuries  may become  more  severe  over time.  In our
judgment,  such  a  change  is to  an  alternative  accounting  policy  that  is
preferable under the circumstances.



Very truly yours,

Dudley, Hopton-Jones, Sims & Freeman PLLP


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