Exhibit 18.0

     Payless Cashways, Inc.
     Lee's Summit, Missouri

     Ladies and Gentlemen:

     We have been furnished with a copy of the quarterly  report on Form 10-Q of
     Payless  Cashways,  Inc. (the Company) for the three months ended  February
     24, 2001, and have read the Company's statements contained in Note 2 to the
     condensed  financial  statements included therein. As stated in Note 2, the
     Company  changed  its  method  of  accounting  for  the  costs  of  certain
     inventories  from the  last-in  first-out  (LIFO)  method  to the  first-in
     first-out  (FIFO)  method,  and states  that the newly  adopted  accounting
     principle is  preferable  in the  circumstances  because the FIFO method of
     valuing  inventory  more  closely  matches  current  costs and  revenues in
     periods of declining  prices.  In  accordance  with your  request,  we have
     reviewed  and  discussed  with  Company  officials  the  circumstances  and
     business  judgment and planning upon which the decision to make this change
     in the method of accounting was based.

     We have not audited any financial  statements of Payless Cashways,  Inc. as
     of any date or for any period  subsequent to November 25, 2000, nor have we
     audited  the  information  set  forth in the  aforementioned  Note 2 to the
     condensed financial statements;  accordingly,  we do not express an opinion
     concerning the factual information contained therein.

     With regard to the aforementioned accounting change, authoritative criteria
     have  not  been  established  for  evaluating  the   preferability  of  one
     acceptable method of accounting over another  acceptable  method.  However,
     for  purposes of the  Company's  compliance  with the  requirements  of the
     Securities and Exchange Commission, we are furnishing this letter.

     Based on our review and discussion,  with reliance on management's business
     judgment  and  planning,  we  concur  that  the  newly  adopted  method  of
     accounting is preferable in the Company's circumstances.

                                /S/   KPMG LLP

     Kansas City, Missouri
     March 12, 2001