IMPERIAL SUGAR CO /NEW/

IMPERIAL HOLLY CORPORATION

S-4

CREDIT AGREEMENT - DATED 12/22/97

EX-4.A1

GUARANTEE AND COLLATERAL AGREEMENT-DATED 12/22/97

EX-4.A2

INDENTURE - DATED 12/22/97

EX-4.B

OPINION OF ANDREWS & KRUTH LLP

EX-5.A

SUBSIDIARIES OF THE COMPANY

EX-21

CONSENT OF DELOITTE & TOUCHE LLP

EX-23.1

CONSENT OF ARTHUR ANDERSEN LLP

EX-23.2

CONSENT OF PRICE WATERHOUSE LLP,

EX-23.3

FORM OF LETTER OF TRANSMITTAL

EX-99.A

FORM OF NOTICE OF GUARANTEED DELIVERY

EX-99.B