EXHIBIT 18

January 22, 2001

Mr. Francis A. Contino
Executive Vice President &
     Chief Financial Officer
McCormick & Company, Inc.
18 Loveton Circle
Sparks, Maryland 21152-6000

Dear Mr. Contino:

Note 2 of the Notes to consolidated financial statements of McCormick & Company,
Incorporated included in its Annual Report on Form 10-K/A Amendment No. 2 for
the year ended November 30, 1999 describes a change in the actuarial method of
calculating the market-related value of plan assets used in determining the
expected return-on-asset component of the annual pension expense. Under the
previous method, all realized and unrealized gains and losses were gradually
included in the calculated market-related value of plan assets over a five-year
period. Under the new method, the total expected investment return, which
anticipates realized and unrealized gains and losses on plan assets, is included
in the calculated market-related value of plan assets each year. Any realized
gains and losses in excess of the expected investment return are gradually
included in the calculated market-related value of plan assets over a five-year
period. There are no authoritative criteria for determining a 'preferable'
actuarial method of calculating the market-related value of plan assets used in
determining the expected return-on-asset component of the annual pension expense
based on the particular circumstances; however, we conclude that such change in
the method of accounting is to an acceptable alternative method which, based on
your business judgment to make this change and for the stated reasons, is
preferable in your circumstances.

                                Very truly yours,

                                /s/ Ernst & Young LLP