Exhibit 18

PricewaterhouseCoopers LLP
400 Campus Dr.
Florham Park NJ 07932
Telephone (973) 236 4000
Facsimile (973) 236 5000

July 28, 2004


Board of Directors
The Great Atlantic & Pacific Tea Company, Inc.
2 Paragon Drive
Montvale, NJ 07645

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your Form
10-Q filing pursuant to Item 601 of Regulation S-K.

We have been provided a copy of the Company's Quarterly Report on Form 10-Q for
the period ended June 19, 2004. Note 3 therein describes a change in accounting
principle from the last-in, first-out method of valuing certain inventories to
the first-in, first-out method. It should be understood that the preferability
of one acceptable method of accounting over another for inventory costing has
not been addressed in any authoritative accounting literature, and in expressing
our concurrence below we have relied on management's determination that this
change in accounting principle is preferable. Based on our reading of
management's stated reasons and justification for this change in accounting
principle in the Form 10-Q, and our discussions with management as to their
judgment about the relevant business planning factors relating to the change, we
concur with management that such change represents, in the Company's
circumstances, the adoption of a preferable accounting principle in conformity
with Accounting Principles Board Opinion No. 20.

We have not audited any financial statements of the Company as of any date or
for any period subsequent to February 28, 2004. Accordingly, our comments are
subject to change upon completion of an audit of the financial statements
covering the period of the accounting change.

Very truly yours,



/s/PricewaterhouseCoopers LLP