EXHIBIT 16 TO FORM 8-K


July 20, 2004

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

Gentlemen:

We have read Item 4 of Form 8-K dated July 20, 2004, of Navarre Corporation and
are in agreement with the statements contained in the second, third and fourth
paragraphs on page 2 therein. We have no basis to agree or disagree with other
statements of the registrant contained therein.


                                       /s/ Ernst & Young LLP