EXHIBIT 21
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SUBSIDIARIES OF REGISTRANT
Jurisdiction % Of
of Stock Owned Other Names Under
Name of Subsidiary Incorporation By Parent Which Do Business
--------------------------- ------------- ----------------- ---------------------
<S> <C> <C> <C>
Delta Mills, Inc. DE 100% owned by Delta Mills Marketing
Delta Woodside Company
Industries, Inc.
Nautilus VA 100% owned by
International, Inc. Delta Woodside
Industries, Inc.
Delta Mills Marketing, Inc. DE 100% owned by Delta Mills Sales Co.
Delta Mills, Inc.
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