EXHIBIT 23
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INDEPENDENT AUDITORS' REPORT ON SCHEDULE
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The Board of Directors
Delta Mills, Inc.
Under date of August 4, 2000, except as to Note K(b), which is as of September
18, 2000, we reported on the consolidated balance sheets of Delta Mills, Inc. as
of July 1, 2000 and July 3, 1999, and the related consolidated statements of
operations, shareholder's equity, and cash flows for each of the years in the
three-year period ended July 1, 2000, as contained in the 2000 annual report to
stockholders. These consolidated financial statements and our report thereon
are included in the annual report on Form 10-K. In connection with our audit of
the aforementioned consolidated financial statements, we also audited the
related consolidated financial statement schedule for each of the years in the
three-year period ended July 1, 2000, as listed on in Item 14(d) of Form 10-K.
This financial statement schedule is the responsibility of the Company's
management. Our responsibility is to express an opinion on the financial
statement schedule based on our audit.
In our opinion, such financial statement schedule, when considered in relation
to the basic consolidated financial statements taken as a whole, presents fairly
in all material respects the information set forth therein.
/s/ KPMG LLP
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KPMG LLP
Greenville, South Carolina
August 4, 2000, except as to Note K(b), which is as of September 18, 2000
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