-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 JiZtlte+CVioF/dikGqXuuW4kJ4KGlqb1gdfL0ivEoPjlng4NioSfrt6rwoVlz+1
 /7gJ4L5uZIt+6fDiUVI8UQ==

<SEC-DOCUMENT>0001019892-05-000045.txt : 20050204
<SEC-HEADER>0001019892-05-000045.hdr.sgml : 20050204
<ACCEPTANCE-DATETIME>20050204143847
ACCESSION NUMBER:		0001019892-05-000045
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050202
FILED AS OF DATE:		20050204
DATE AS OF CHANGE:		20050204

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WATSON MARTHA M
		CENTRAL INDEX KEY:			0001249446

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15583
		FILM NUMBER:		05576651

	BUSINESS ADDRESS:	
		STREET 1:		2750 PREMIERE PARKWAY STE 100
		CITY:			DULUTH
		STATE:			GA
		ZIP:			30097
		BUSINESS PHONE:		6787756900

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELTA APPAREL INC
		CENTRAL INDEX KEY:			0001101396
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-APPAREL, PIECE GOODS & NOTIONS [5130]
		IRS NUMBER:				582508794
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		2750 PREMIERE PARKWAY SUITE 100
		CITY:			DULUTH
		STATE:			GA
		ZIP:			30096
		BUSINESS PHONE:		7708066800

	MAIL ADDRESS:	
		STREET 1:		2750 PREMIERE PARKWAY SUITE 100
		CITY:			DULUTH
		STATE:			GA
		ZIP:			30096
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>wat96.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-02-02</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001101396</issuerCik>
        <issuerName>DELTA APPAREL INC</issuerName>
        <issuerTradingSymbol>DLA</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001249446</rptOwnerCik>
            <rptOwnerName>WATSON MARTHA M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>2750 PREMIERE PARKWAY</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 100</rptOwnerStreet2>
            <rptOwnerCity>DULUTH</rptOwnerCity>
            <rptOwnerState>GA</rptOwnerState>
            <rptOwnerZipCode>30097</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>V.P. - Human Resources</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.01 Par Value</value>
            </securityTitle>
            <transactionDate>
                <value>2005-02-02</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>200</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>29.2000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>12982.00</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes></footnotes>

    <ownerSignature>
        <signatureName>/s/ Watson, Martha M.</signatureName>
        <signatureDate>2005-02-04</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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