Exhibit 16.1

April 29, 2003

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Ladies and Gentlemen:

We were previously principal accountants of Carnival plc and, under the date
February 6, 2003, we reported on the consolidated financial statements of
Carnival plc as of and for the years ended December 31, 2002 and 2001. On April
17, 2003, we resigned as principal accountants. We have read the statements by
Carnival plc set out in Item 4 of its Form 8-K/A dated April 17, 2003, and we
agree with such statements in so far as they relate to ourselves. However we are
not in a position to agree or disagree with Carnival plc's statements in
relation to PricewaterhouseCoopers LLP.

Very truly yours,

/s/ KPMG Audit Plc
Chartered Accountants
Registered Auditor
London, England