FEBRUARY 3, 2000


Board of Directors
Pizza Inn, Inc.
5050 Quorum Drive, Suite 500
Dallas, Texas 75240

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your Form
10-Q filing pursuant to Item 601 of Regulation S-K.

We have been provided a copy of the Company's Quarterly Report on Form 10-Q for
the period ended December 26, 1999. Note 4 therein describes a change in
accounting principle from the par value method of accounting for treasury share
purchases to the cost method of accounting for treasury share purchases. It
should be understood that the preferability of one acceptable method of
accounting over another for treasury stock purchases 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-Q, and
our discussions with management as to their judgment about the relevant business
planning factors relating to the change, we concur with management that such
change represents, in the Company's circumstances, the adoption of a preferable
accounting principle in conformity with Accounting Principles Board Opinion No.
20.

We have not audited any financial statements of the Company as of any date or
for any period subsequent to June 27, 1999. Accordingly, our comments are
subject to change upon completion of an audit of the financial statements
covering the period of the accounting change.

Very truly yours,



PricewaterhouseCoopers LLP