LETTER OF PREFERABILITY

Exhibit 18

February 25, 2005



Mr. Henry B. Tippie
Audit Committee Chairman
Rollins, Inc.
2170 Piedmont Road
Atlanta, GA 30324

Audit Committee Members:

This letter is provided for inclusion as an exhibit to Rollins, Inc.'s Form 10-K
filing pursuant to Item 601 of Regulation S-K.

We have audited the consolidated financial statements included in the Company's
Annual Report on Form 10-K for the year ended December 31, 2004 and issued our
report thereon dated February 25, 2005. Note 1 to the financial statements
describes a change in accounting principle for elements of certain of its
termite service contracts from immediate recognition of revenue and accrual of
service costs to the deferral of income over the contract period and the
recognition of the service costs as they are incurred. This method eliminates
significant estimates and judgments inherent in making actuarial determinations
of future costs to be incurred and recognizes revenue and related costs over the
term of the service contract. It should be understood that the preferability of
one method of accounting over another has not been addressed in any
authoritative accounting literature and, in expressing our concurrence below, we
have relied on management's determination that this change in accounting
principle is preferable. Based on our reading of management's stated reasons and
justification for this change in accounting principle in the Form 10-K and our
discussions with management as to their judgment about the relevant business
factors relating to the change, we concur with management that such change
represents the adoption of a preferable accounting principle in conformity with
Accounting Principles Board Opinion No. 20.

Very truly yours,



/s/GRANT THORNTON LLP