Salton Inc – ‘10-K’ for 6/29/02 – EX-18.1

On:  Friday, 9/27/02, at 12:11pm ET   ·   For:  6/29/02   ·   Accession #:  950137-2-4991   ·   File #:  1-14857

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                         82    489K 
 2: EX-3.1      Amended and Restated Certificate of Incorporation     36     92K 
 3: EX-10.38    License Agreement                                     16     67K 
 4: EX-18.1     Letter Re: Change in Accounting Principle              1      7K 
 5: EX-21.1     Subsidiaries of the Company                            1      5K 
 6: EX-23.1     Consent of Deloitte & Touche LLP                       1      6K 

EX-18.1   —   Letter Re: Change in Accounting Principle

EX-18.1
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                                                                    EXHIBIT 18.1

September 16, 2002                                                              

Board of Directors                                                              
Salton, Inc.                                                                    
1955 Field Court                                                                
Lake Forest, Illinois                                                           

We have audited the consolidated financial statements of Salton, Inc. as of June
29, 2002 and June 30, 2001, and for each of the three years in the period ended 
June 29, 2002, included in your Annual Report on Form 10-K to the Securities and
Exchange Commission and have issued our report thereon dated September 16, 2002,
which expresses an unqualified opinion and includes an explanatory paragraph    
concerning the Company's change in its method of accounting for certain         
inventories from the first-in, first-out method to the last-in, first-out       
("LIFO") method. Note 2 to such financial statements contains a description of  
your adoption during the year ended June 29, 2002 of the LIFO method for valuing
certain inventories. In our judgment, such change is to an alternative          
accounting principle that is preferable under the circumstances.                

Yours truly,                                                                    

DELOITTE & TOUCHE LLP                                                           

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing		Date		Other Filings
Filed on:		9/27/02
		9/16/02
For Period End:		6/29/02
		6/30/01		10-K
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