-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 F8i0c5xcrveV1hVkjFYLWqytevYafhg9yAP8f0QSuKT8jqB4fhee25sECFHjISQ0
 BmofdlvE0JfNDeCyZtU7wg==

<SEC-DOCUMENT>0001019892-07-000030.txt : 20070622
<SEC-HEADER>0001019892-07-000030.hdr.sgml : 20070622
<ACCEPTANCE-DATETIME>20070622113142
ACCESSION NUMBER:		0001019892-07-000030
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070613
FILED AS OF DATE:		20070622
DATE AS OF CHANGE:		20070622

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Spires Kenneth D
		CENTRAL INDEX KEY:			0001403561

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15583
		FILM NUMBER:		07935678

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		910-435-3157

	MAIL ADDRESS:	
		STREET 1:		1112 OFFSHORE DRIVE
		CITY:			FAYETTEVILLE
		STATE:			NC
		ZIP:			28305

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:			0702

	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>3
<SEQUENCE>1
<FILENAME>spi227.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-06-13</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001403561</rptOwnerCik>
            <rptOwnerName>Spires Kenneth D</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>President, MJ Soffe Co</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.01 Par Value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>61920</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option - Right to Buy</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>11.28</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2005-07-05</value>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-07-05</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $.01 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>14000.00</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option - Right to Buy</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>13.35</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2006-07-04</value>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2015-07-03</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $.01 Par Value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>70000.00</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The option is 100% vested and exercisable on the first anniversary of the date of grant.</footnote>
        <footnote id="F2">The option vests 25% per year beginning on July 4, 2006 and each anniversary thereafter until fully vested.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: Martha M. Watson, POA</signatureName>
        <signatureDate>2007-06-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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