EXHIBIT 15a


INDEPENDENT ACCOUNTANTS' REVIEW REPORT


Shareholders and
 Board of Directors
Sanderson Farms, Inc.

We have reviewed the accompanying condensed consolidated balance sheet of
Sanderson Farms, Inc. and subsidiaries as of April 30, 2002, and the related
condensed consolidated statements of income for the three-month and six-month
periods ended April 30, 2002 and 2001, and the condensed consolidated statements
of cash flows for the six-month periods ended April 30, 2002 and 2001. These
financial statements are the responsibility of the Company's management.

We conducted our reviews in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical procedures to
financial data, and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit in
accordance with auditing standards generally accepted in the United States,
which will be performed for the full year with the objective of expressing an
opinion regarding the financial statements taken as a whole. Accordingly, we do
not express such an opinion.

Based on our reviews, we are not aware of any material modifications that should
be made to the accompanying condensed consolidated financial statements referred
to above for them to be in conformity with accounting principles generally
accepted in the United States.

We previously audited, in accordance with auditing standards generally accepted
in the United States, the consolidated balance sheet of Sanderson Farms, Inc.
and subsidiaries as of October 31, 2001, and the related consolidated statements
of income, stockholders equity and cash flows for the year then ended (not
presented herein) and in our report dated December 12, 2001, we expressed an
unqualified opinion on those consolidated financial statements. In our opinion,
the information set forth in the accompanying condensed consolidated balance
sheet as of October 31, 2001, is fairly stated, in all material respects, in
relation to the consolidated balance sheet from which it has been derived.




                                                  /s/ERNST & YOUNG LLP


Jackson, Mississippi
May 22, 2002