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EXHIBIT 23.1
Consent of Independent Auditors
We consent to the incorporation by reference in this Annual Report (Form 10-K)
of Span-America Medical Systems, Inc. of our report dated October 27, 2000,
included in the 2000 Annual Report to Shareholders of Span-America Medical
Systems, Inc.
Our audit also included the financial statement schedule of Span-America Medical
Systems, Inc. listed in Item 14(a). This schedule is the responsibility of the
Company's management. Our responsibility is to express an opinion based on our
audit. In our opinion, the financial statement schedule referred to above, when
considered in relation to the basic financial statements taken as a whole,
presents fairly in all material respects the information set forth therein.
We also consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 33-32896) pertaining to the Span-America Medical Systems, Inc.
1987 Stock Option Plan and in the Registration Statement (Form S-8 No. 33-84374)
pertaining to the Span-America Medical Systems, Inc. 1991 Stock Option Plan and
in the Registration Statement (Form S-8 No. 333-70533) pertaining to the
Span-America Medical Systems, Inc. 1997 Stock Option Plan of our report dated
October 27, 2000, with respect to the financial statements incorporated herein
by reference, and our report included in the preceding paragraph with respect to
the financial statement schedule included in this Annual Report (Form 10-K) of
Span-America Medical Systems, Inc.
ELLIOTT, DAVIS & CO., LLP
Greenville, South Carolina
December 22, 2000
