Exhibit 99.1

                    REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS

To Rollins, Inc.:

     We have  audited  the  accompanying  statements  of  financial  position of
Rollins,  Inc. (a Delaware Corporation) and subsidiaries as of December 31, 2001
and 2000 and the related statements of income, changes in stockholder equity and
cash flows for each of the three years in the period  ended  December  31, 2001.
These  financial   statements  and  the  schedule  referred  to  below  are  the
responsibility of the Company's Management.  Our responsibility is to express an
opinion on the financial statements based on our audits.

     We conducted our audits in accordance  with  auditing  standards  generally
accepted in the United States.  Those standards require that we plan and perform
the audit to obtain reasonable  assurance about whether the financial statements
are free from material  misstatement.  An audit  includes  examining,  on a test
basis,  evidence  supporting  the  amounts  and  disclosures  in  the  financial
statements.  An audit also includes assessing the accounting principles used and
significant  estimates  made by  Management,  as well as evaluating  the overall
financial  statement  presentation.   We  believe  that  our  audits  provide  a
reasonable basis for our opinion.

     In our opinion,  the financial statements referred to above present fairly,
in  all  material  respects,   the  financial  position  of  Rollins,  Inc.  and
subsidiaries  as of  December  31,  2001  and  2000  and the  results  of  their
operations  and their cash flows for each of the three years in the period ended
December 31, 2001 in conformity with accounting principles generally accepted in
the United States.

     Our  audits  were made for the  purpose  of forming an opinion on the basic
financial  statements  taken as a whole.  The Schedule  listed in Item 14 is the
responsibility  of the  Company's  Management  and is presented  for purposes of
complying with the Securities and Exchange Commission's rules and is not part of
the basic financial statements. This schedule has been subjected to the auditing
procedures  applied in the audits of the basic financial  statements and, in our
opinion,  fairly states in all material  respects the financial data required to
be set forth therein in relation to the basic  financial  statements  taken as a
whole.

Arthur Andersen LLP

Atlanta, Georgia
February 15, 2002




NOTE: THIS IS A COPY OF A REPORT  PREVIOUSLY  ISSUED BY ARTHUR ANDERSEN LLP, OUR
FORMER  INDEPENDENT  ACCOUNTANTS.  THIS  REPORT HAS NOT BEEN  REISSUED BY ARTHUR
ANDERSEN LLP IN CONNECTION WITH THE FILING OF THE FORM 10-K.