8-K

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                             CURRENT REPORT PURSUANT
                          TO SECTION 13 or 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

        DATE OF REPORT (Date of earliest event reported): January 8, 2007

                               Delta Apparel, Inc.
                            --------------------------
             (Exact name of registrant as specified in its charter)

                                     Georgia
                                  --------------
                          (State or Other Jurisdiction
                                of Incorporation)


        1-15583                                           58-2508794
     --------------                                -----------------------
(Commission File Number)                      (IRS Employer Identification No.)


2750 Premiere Parkway, Suite 100, Duluth, Georgia                 30097
- -------------------------------------------------               ---------
     (Address of principal executive offices)                   (Zip Code)


                                 (678) 775-6900
                                ----------------
                         (Registrant's Telephone Number
                              Including Area Code)


                                 Not Applicable
                                ----------------
          (Former name or former address, if changed since last report)


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below)

[  ]  Written communications pursuant to Rule 425 under the Securities Act
      (17 CFR 230.425)

[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
      (17 CFR 240.14a-12)

[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))



Item 2.02.     Results of Operations and Financial Condition.

         On January 8, 2007, Delta Apparel, Inc. (the "Company") issued a press
release containing a preliminary discussion of the Company's results of
operations for the fiscal quarter ended December 30, 2006 and updating the
Company's earning guidance for the fiscal year ending June 30, 2007. The press
release is attached as Exhibit 99.1 hereto and is incorporated herein by
reference.

         The information in this Form 8-K and the Exhibit attached hereto shall
not be deemed "filed" for purposes of Section 18 of the Securities Act of 1934,
nor shall it be deemed incorporated by reference in any filing under the
Securities Act of 1933, except as shall be expressly set forth by specific
reference in such filing.

Item 9.01.     Financial Statements and Exhibits.

       (d)  Exhibits.

Exhibit Number    Description
- --------------    -----------

99.1              Press release issued by Delta Apparel, Inc. on January 8, 2007

                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.



                          DELTA APPAREL, INC.



Date:  January 8, 2007    /s/ Deborah H. Merrill
                          -----------------------------------------------------
                          Deborah H. Merrill
                          Vice President, Chief Financial Officer and Treasurer



EXHIBIT INDEX

Exhibit Number    Description
- --------------    -----------

99.1              Press release dated January 8, 2007

EX-99.1

                                                                    Exhibit 99.1

   Delta Apparel Announces Preliminary Second Quarter 2007 Results

    DULUTH, Ga--(BUSINESS WIRE)--Jan. 8, 2007--Delta Apparel, Inc.
(AMEX:DLA) today announced preliminary financial results for the
second quarter ended December 30, 2006 and updated its guidance for
the fiscal year ended June 30, 2007.

    The Company currently expects second quarter revenues to be
approximately $72 to $73 million versus its prior expectation of $74
to $78 million. Earnings are now expected to be in the range of $0.05
to $0.07 per diluted share versus its prior guidance of $0.14 to
$0.18.

    For the full fiscal year, the Company is lowering its sales
expectations to $315 to $330 million from its prior guidance of $325
to $340 million. The Company now expects diluted earnings per share to
be in the range of $1.33 to $1.46 per diluted share for the 2007
fiscal year versus its prior guidance of $1.81 to $2.00 per diluted
share.

    Robert W. Humphreys, the Company's President and Chief Executive
Officer commented, "Our second quarter performance was primarily
impacted by slower than projected sales in our non-branded activewear
business, which missed expectations by approximately $5 million.
Although we did see selling price improvements from the first quarter,
the weak retail environment during the holiday season hurt our ability
to achieve the price targets and sales volumes we forecasted. We
anticipate adjusting our manufacturing schedules in the second half of
the year to reflect the lower activewear sales. Second quarter sales
in our Junkfood business strengthened over the first quarter and were
in-line with our expectations. We are experiencing margin pressures in
the licensed t-shirt business and continue to see weakness in reorders
from several key customers. This is not consistent with our previous
expectations, therefore, we are revising our forecast for the second
half of the year to reflect this concern. Strategically, we remain
focused on broadening Junkfood's range of licensed products,
developing our 'Sweet n Sour' label for the mid-tier channel and
growing our foreign distribution.

    Despite the near-term challenges in our business, we remain
confident that we are building a strong platform for growth and
believe the competitive position and operational capabilities of our
business remain very healthy. We look forward to working through the
remainder of our FunTees integration project and pursuing our many
opportunities for enhanced profitability and sales growth."

    The Company plans to report fiscal 2007 second quarter results
during the first week of February 2007.

    About Delta Apparel, Inc.

    Delta Apparel, Inc., along with its wholly owned subsidiaries, M.
J. Soffe Company and Junkfood Clothing Company, is a marketer,
manufacturer and distributor of high quality branded and private label
activewear apparel. The Company specializes in selling a variety of
casual and athletic activewear tops and bottoms, embellished and
unembellished T-shirts, and fleece products for the ever-changing
apparel market. The Company focuses on its broad distribution of
apparel products to specialty and boutique stores, high-end and
mid-tier retail stores, sporting goods stores, screen printers, and
private label accounts. In addition, certain products are sold in
college bookstores and to the U.S. Military. The Company's operations
are located throughout the United States, Honduras, El Salvador and
Mexico and the Company employs approximately 6,000 people worldwide.
Additional information on the Company is available at
www.deltaapparel.com.

    Statements and other information in this press release that are
not reported financial results or other historical information are
forward-looking statements. These are based on our expectations and
are necessarily dependent upon assumptions, estimates and data that we
believe are reasonable and accurate but may be incorrect, incomplete
or imprecise. Forward-looking statements are also subject to a number
of business risks and uncertainties, any of which could cause actual
results to differ materially from those set forth in or implied by the
forward-looking statements. The risks and uncertainties include, among
others, the ability to achieve synergies in connection with the
FunTees acquisition and to integrate it successfully into our
business, changes in the retail demand for apparel products, the cost
of raw materials, competitive conditions in the apparel and textile
industries, the relative strength of the United States dollar as
against other currencies, changes in United States trade regulations,
the discovery of unknown conditions (such as environmental matters and
similar items) and other risks described in "Item 1A. Risk Factors" in
our annual Report on Form 10-K for the fiscal year ended July 1, 2006
and from time to time in our reports filed with the Securities and
Exchange Commission. Accordingly, any forward-looking statements do
not purport to be predictions of future events or circumstances and
may not be realized. We do not undertake publicly to update or revise
the forward-looking statements even if it becomes clear that any
projected results will not be realized.

    CONTACT: Delta Apparel, Inc.
             Deborah Merrill, 864-232-5200 ext. 6620
             Chief Financial Officer
             or
             Integrated Corporate Relations
             Bill Zimam, 203-682-8200 (Investor Relations)