1


                                                                      EXHIBIT 15

July 18, 2001


Board of Directors
Superior Uniform Group, Inc.
Seminole, Florida

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Superior Uniform Group, Inc. and subsidiary for the periods ended
June 30, 2001 and 2000, as indicated in our report dated July 16, 2001; because
we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended June 30, 2001, is
incorporated by reference in Registration Statement No. 2-85796 on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.




/s/ Deloitte & Touche, LLP

Certified Public Accountants
Tampa, Florida