Securities and Exchange Commission                               May 7, 2001
Washington, D.C.  20549


Ladies and Gentlemen:


We were previously principal accountants for Delta Apparel, Inc. and, under the
date of August 4, 2000, we reported on the consolidated financial statements of
Delta Apparel, Inc. and subsidiaries as of July 1, 2000 and July 3, 1999 and for
each of the years in the three-year period ended July 1, 2000. On May 1, 2001
our appointment as principal accountants was terminated. We have read Delta
Apparel's statements included under Item 4 of its Form 8-K dated May 1, 2001,
and we agree with such statements.



Very truly yours,


/s/ KPMG LLP