EXHIBIT 23.1
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REPORT ON SCHEDULES
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The Board of Directors
Delta Woodside Industries, Inc.:
Under date of August 4, 2000, except as to Note K(b), which is as of September
18, 2000, we reported on the consolidated balance sheets of Delta Woodside
Industries, Inc. as of July 1, 2000 and July 3, 1999, and the related
consolidated statements of operations, shareholders' equity, and cash flows for
each of the years in the three-year period ended July 1, 2000, as contained in
the 2000 annual report to stockholders. These consolidated financial statements
and our report thereon are incorporated by reference in the annual report on
Form 10-K. In connection with our audit of the aforementioned consolidated
financial statements, we also audited the related consolidated financial
statement schedules for each of the years in the three-year period ended July 1,
2000, as listed in Item 14(d) of Form 10-K. These financial statement schedules
are the responsibility of the Company's management. Our responsibility is to
express an opinion on the financial statement schedules based on our audit.
In our opinion, such financial statement schedules, when considered in relation
to the basic consolidated financial statements taken as a whole, present fairly
in all material respects the information set forth therein.
/s/ KPMG LLP
KPMG LLP
Greenville, South Carolina
August 4, 2000, except as to Note K(b), which is as of September 18, 2000
INDEPENDENT AUDITORS' CONSENT
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The Board of Directors
Delta Woodside Industries, Inc.:
We consent to the incorporation by reference in the registration statements
(Delta Woodside Industries, Inc. Stock Option Plan - Nos. 33-38930, 333-01381
and 333-45767; Delta Woodside Industries, Inc. Incentive Stock Award Plan - Nos.
33-38931, 333-01383 and 333-45771; Delta Woodside Industries, Inc. Long-term
Incentive Stock Award Plan No. 333-45769) on Form S-8 of Delta Woodside
Industries, Inc., of our reports dated August 4, 2000, except as to Note K(b),
which is as of September 18, 2000, relating to the consolidated balance sheets
of Delta Woodside Industries, Inc. as of July 1, 2000 and July 3, 1999, and the
related consolidated statements of operations, shareholders' equity, and cash
flows for each of the years in the three-year period ended July 1, 2000, and
related schedules, which reports are incorporated by reference or appear in the
2000 annual report on Form 10-K of Delta Woodside Industries, Inc.
/s/ KPMG LLP
KPMG LLP
Greenville, South Carolina
September 25, 2000
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