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EXHIBIT 23.2
Report of Independent Auditors
Shareholders and Board of Directors
Span-America Medical Systems, Inc.
We have audited the balance sheet of Span-America Medical Systems, Inc. as of
October 2, 1999 and the related statements of income, shareholders' equity and
cash flows for each of the two years in the period ended October 2, 1999. These
financial statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on these financial statements based on
our audits.
We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free
of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our
opinion.
In our opinion, the financial statements referred to above present fairly, in
all material respects, the financial position of Span-America Medical Systems,
Inc. at October 2, 1999, and the results of its operations and its cash flows
for each of the two years in the period ended October 2, 1999, in conformity
with accounting principles generally accepted in the United States.
ERNST & YOUNG LLP
October 27, 1999
