Note 23 - Restructuring Charges

3 Months Ended

Sep. 25, 2011

Restructuring and Related Activities Disclosure [Text Block]

23.  Restructuring Charges

On January 11, 2010, the Company announced the creation of Unifi Central America, Ltda. de C.V. (“UCA”).  With a base of operations established in El Salvador, UCA serves customers primarily in the Central American region.  The Company began dismantling and relocating polyester equipment from its Yadkinville, North Carolina facility to the region during the third quarter of fiscal year 2010 and completed the startup of the UCA manufacturing facility in the second quarter of fiscal year 2011. The costs incurred for equipment relocation costs to UCA and reinstalling previously idled texturing equipment to replace the manufacturing capacity at the Company’s Yadkinville, North Carolina facility were charged to restructuring expense as incurred.

The components of restructuring charges were as follows:

	For the Three Months Ended
	September 25, 2011		September 26, 2010
Equipment relocation costs	$	—	$	363
Reinstallation costs		—		—
Restructuring charges	$	—	$	363