EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Retirement Committee of the
Culp, Inc. Employees' Retirement Builder Plan
High Point, North Carolina


We consent to the incorporation by reference in the registration statement (No.
33-13310,) on Form S-8 of the Culp, Inc. Employees' Retirement Builder Plan of
our report dated June 15, 2007 which report is included herein.


/s/ Dixon Hughes PLLC


High Point, North Carolina
June 27, 2007