EXHIBIT 15.1

             ACCOUNTANTS' LETTER RE: UNAUDITED FINANCIAL INFORMATION

The Board of Directors and Stockholders
Sanderson Farms, Inc.

     We are aware of the  incorporation by reference in Registration  Statements
(Form S-8 Nos.  33-67474 and 333-92412)  pertaining to the Sanderson Farms, Inc.
and Affiliates  Stock Option Plan of our report dated February 23, 2005 relating
to  the  unaudited  condensed   consolidated  interim  financial  statements  of
Sanderson  Farms,  Inc. that are included in its Form 10-Q for the quarter ended
January 31, 2005.

                                                  /s/ Ernst and Young LLP

New Orleans, Louisiana
February 23, 2005