-----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,
 FVwYvSaPCj2tPY5jd84zrqwi+Nr8EpaVN8rjylDfb/opXxS/aC5MAvsFR5WDNcOr
 HhfA94PRZlqFy8i4RRO/dw==

<SEC-DOCUMENT>0001019892-04-000187.txt : 20040513
<SEC-HEADER>0001019892-04-000187.hdr.sgml : 20040513
<ACCEPTANCE-DATETIME>20040513154114
ACCESSION NUMBER:		0001019892-04-000187
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031231
FILED AS OF DATE:		20040513

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:			0630

	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

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:		04802845

	BUSINESS ADDRESS:	
		STREET 1:		POST OFFICE BOX 6721
		STREET 2:		C/O MICCO CORP
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29606
		BUSINESS PHONE:		8642717171

	MAIL ADDRESS:	
		STREET 1:		POST OFFICE BOX 6721
		STREET 2:		C/O MICCO CORP
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29606
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>mic48.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2003-12-31</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>2003-12-31</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>20677</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>248126.00</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Corporation</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.01 Par Value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>70002.00</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>1750.00</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Custodian For Child</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The reported securities are held by Micco Corporation, a corporation of which the reporting person is a director, officer and shareholder.  On December 31, 2003, the reporting person acquired an additional 8.33% interest in Micco.  Micco owns other assets in addition to Delta Apparel, Inc. common stock.  On the date of the acquisition, the closing price of Delta Apparel common stock as reported by AMEX was $17.95.  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>2004-05-13</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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