Exhibit 24(b)


                               POWER OF ATTORNEY


      KNOW ALL MEN BY THESE  PRESENTS that the  undersigned  director of CULP,
INC., a North Carolina  corporation,  hereby constitutes and appoints FRANKLIN
N.  SAXON  the true and  lawful  agent  and  attorney-in-fact  to sign for the
undersigned as a director of the Corporation the  Corporation's  Annual Report
on Form 10-K for the year  ended May 2, 2004 to be filed  with the  Securities
and Exchange Commission,  Washington,  D.C., under the Securities Exchange Act
of 1934,  as amended,  and to sign any  amendment or amendments to such Annual
Report,  hereby  ratifying  and  confirming  all acts  taken by such agent and
attorney-in-fact, as herein authorized.


                                          /s/   Howard L. Dunn
                                                --------------
                                                Howard L. Dunn


Date:  July 6, 2004