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EXHIBIT 23.3
Consent of Independent Auditors
We consent to the use of our report dated October 27, 1999 in this Annual Report
(Form 10-K) of Span-America Medical Systems, Inc.
Our audits also included the financial statement schedule of Span-America
Medical Systems, Inc. listed in Item 14(a) for the years ended October 2, 1999
and October 3, 1998. This schedule is the responsibility of the Company's
management. Our responsibility is to express an opinion based on our audits. 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, 1999, 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.
ERNST & YOUNG LLP
Greenville, South Carolina
December 22, 2000
