SUBSIDIARIES OF REGISTRANT
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<CAPTION>

                                    Jurisdiction              % Of
                                          of              Stock Owned                         Other Names
Under
Name of Subsidiary                  Incorporation          By Parent                          Which Do Business
------------------                  -------------         -----------                         -----------------

<S>                                    <C>             <C>                                   <C>

Delta Merchandising, Inc.              SC              100% owned by                         Duck Head Outlet Stores
                                                       Duck Head Apparel Company, Inc.       Duck Head Clearance Stores

Cargud, Sociedad                       Costa Rica      100% owned by Duck Head
                                                       Apparel Company, Inc.


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