EXHIBIT 16.1

December 19, 2002

Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously engaged as principal accountants to audit the consolidated
financial statements of Callaway Golf Company as of and for the year ended
December 31, 2002. On December 12, 2002, our appointment as principal
accountants was terminated. We have read Callaway Golf Company's statement
included under Item 4 of its Form 8-K dated December 12, 2002, and we agree with
such statements, except that we are not in a position to agree or disagree with
Callaway Golf Company's statements regarding:

-     The stated reason for changing principal accountants;

-     That the change was recommended by the audit committee and approved by the
      board of directors; or

-     That Deloitte & Touche LLP was not consulted regarding i) the application
      of accounting principles to a specified transaction, either completed or
      proposed, or the type of audit opinion that might be rendered on Callaway
      Golf Company's consolidated financial statements or ii) any matter that
      was the subject of a reportable disagreement discussed in Item 4.

Very truly yours,

/s/ KPMG LLP