EXHIBIT 18

August 11, 2005

Board of Directors
Oxford Industries, Inc. and subsidiaries

Note 1 of the notes to the consolidated financial statements of Oxford
Industries, Inc. and subsidiaries included in its Form 10-K for the period ended
June 3, 2005 describes a change in the date of the Company's annual goodwill and
intangible assets with indefinite lives impairment test required under Statement
of Financial Accounting Standards ("SFAS") No. 142, Goodwill and Other
Intangible Assets from the last day of the Company's first fiscal quarter to the
first day of the Company's fourth fiscal quarter. There are no authoritative
criteria for determining a 'preferable' date for performing the annual goodwill
impairment test based on the particular circumstances; however, we conclude that
such change in the method of applying SFAS No. 142 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