8-K/A

                     SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C. 20549
                                 FORM 8-K/A
                              CURRENT REPORT

     Pursuant to Section 13 OR 15(D) of the Securities Exchange Act of 1934:

     Date of Report (Date of earliest event reported):

                            APRIL 17, 2002

                             CAGLE'S, INC.
          (Exact name of registrant as specified in its charter)

      GEORGIA                     1-7138                   58-0625713
(State of Incorporation)   (Commission File Number)   (IRS Employer ID No.)

2000 Hills Avenue, N.W., Atlanta, Ga.          30318
(Address of principal executive offices)     (Zip Code)

Registrant's telephone number, including area code: (404) 355-2820





Item 1.  CHANGES IN CONTROL OF REGISTRANT.

         N/A

Item 2.  ACQUISITION OR DISPOSITION OF ASSETS.

         N/A

Item. 3. BANKRUPTCY OR RECEIVERSHIP.

         N/A

Item 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

On April 5, 2002, Cagle's, Inc. dismissed Arthur Andersen LLP as its
auditor.  The dismissal was approved by the company's audit committee of
the board of directors.  The reports of Arthur Andersen LLP on the
company's financial statements for the last two fiscal years did not
contain any adverse opinion or disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit scope, or accounting
principles, nor were there any disagreements during the company's last
two fiscal years or during the subsequent interim period through the date
of dismissal of the auditor on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which, if not resolved to the satisfaction of Arthur Andersen LLP, would
have caused it to make a reference to the subject matter or the
disagreement in connection with its report.  No reportable events have
occurred during the company's last two fiscal years or during the
subsequent interim period through the date of dismissal of the auditor.
Arthur Andersen LLP will continue to prepare the company's tax returns for
the most recently completed year.

Also on April 5, 2002, Cagle's, Inc. retained the accounting firm of Moore
Stephens Frost in Little Rock, Arkansas, to complete the audit for the
company's most recently completed fiscal year and also for the current
year.  During the company's last two fiscal years, and during the period
since the end of the most recent fiscal year, the company has not consulted
Moore Stephens Frost with respect to the application of accounting
principles to any specific transaction, or with respect to the type of
audit opinion that might be rendered on the company's financial statements,
or with respect to any disagreement with prior accountants or any
reportable event.

Item 5.     OTHER EVENTS.

            N/A


Item 6.     RESIGNATIONS OF REGISTRANT'S DIRECTORS.

            N/A

ITEM 7.     FINANCIAL STATEMENTS AND EXHIBITS

            c)  Exhibits.  The following exhibits are filed with this document.

                Exhibit 16 -Letter from Arthur Andersen LLP to the Securities
                                    and Exchange Commission dated April 17, 2002


Item 8.     CHANGE IN FISCAL YEAR.

            N/A

Item 9.     REGULATION FD DISCLOSURE.

            N/A



SIGNATURES:
  Pursuant to the requirements of the Securities Act of 1934, the
  registrant has duly caused this report to be signed on its behalf
  by the undersigned hereunto duly authorized.

                Cagle's, Inc.
                /Registrant

                /S/ Kenneth R. Barkley

                Kenneth R. Barkley
                Senior Vice President Finance/Treasurer/CFO

                Date: April 17, 2002

EX-16

Exhibit 16

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549

April 17, 2002

Dear Sir/Madam:

We have read the first paragraph of Item 4 in the amended Form 8-K dated
April 17, 2002, of Cagle's, Inc., to be filed with Securities and Exchange
Commission and are in agreement with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP

Arthur Andersen LLP

cc: Kenneth R. Barkley, Senior Vice President Finance/Treasurer/CFO