EXHIBIT 23.1

                         INDEPENDENT AUDITOR'S CONSENT

   We consent to the incorporation by reference in this Registration Statement
of Imperial Sugar Company ("Imperial") on Form S-8 of our report dated December
31, 2002, appearing in the Annual Report on Form 10-K of Imperial for the year
ended September 30, 2002 (which report expresses an unqualified opinion and
includes an explanatory paragraph referring to the application of fresh start
accounting in accordance with AICPA's Statement of Position 90-7 "Financial
Reporting for Entities in Reorganization Under the Bankruptcy Code" and the
lack of comparability of financial information between reporting periods). We
also consent to the reference to us under the heading "Experts" in the
paragraph immediately preceding Item 8 of this Registration Statement.

/s/  Deloitte & Touche LLP

Houston, Texas
May 12, 2003