-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GTP4haKaYV0kbFayfUd2pb9ouUq8GhunbEj1Y3UHsyH5PNEbptbCMr8HEVaOJK7L
 OGiMxlwREJkKlErH+CMaug==

<SEC-DOCUMENT>0001019892-07-000059.txt : 20070914
<SEC-HEADER>0001019892-07-000059.hdr.sgml : 20070914
<ACCEPTANCE-DATETIME>20070914105817
ACCESSION NUMBER:		0001019892-07-000059
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070913
FILED AS OF DATE:		20070914
DATE AS OF CHANGE:		20070914

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MICKEL BUCK A
		CENTRAL INDEX KEY:			0000930506

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15583
		FILM NUMBER:		071116813

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		8642717171

	MAIL ADDRESS:	
		STREET 1:		POST OFFICE BOX 6721
		STREET 2:		C/O MICCO CORP
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29606

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>4
<SEQUENCE>1
<FILENAME>mic290.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-09-13</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000930506</rptOwnerCik>
            <rptOwnerName>MICKEL BUCK A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>RSI HOLDINGS, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>28 EAST COURT STREET</rptOwnerStreet2>
            <rptOwnerCity>GREENVILLE</rptOwnerCity>
            <rptOwnerState>SC</rptOwnerState>
            <rptOwnerZipCode>29601</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.01 Par Value</value>
            </securityTitle>
            <transactionDate>
                <value>2007-09-13</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1100</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>17.5009</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>492752.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F2"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Corporation</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.01 Par Value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>187814.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.01 Par Value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3500.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Custodian For Child</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Sale pursuant to Rule 10b5-1 trading plan.</footnote>
        <footnote id="F2">The reported securities are held by Micco Corporation, a corporation of which the reporting person is a director, officer and shareholder.   The reporting person disclaims beneficial ownership of the Delta Apparel common stock held by Micco except to the extent of his pecuniary interest therein.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Mickel, Buck A.</signatureName>
        <signatureDate>2007-09-14</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----