DELTA WOODSIDE INDUSTRIES INC /SC/
8-K, 2000-08-04
BROADWOVEN FABRIC MILLS, COTTON
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                       SECURITIES AND EXCHANGE COMMISSION

                              Washington, DC 20549

                                    FORM 8-K

                                 CURRENT REPORT

                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


Date  of  Report  (Date  of  earliest  event  reported):  June 30, 2000
                                                          -------------



                             DELTA WOODSIDE INDUSTRIES, INC.
             (Exact name of registrant as specified in its charter)


South  Carolina                        1-10095                      57-0535180
(State or other                     (Commission                   (IRS Employer
jurisdiction of                     File Number)                  Identification
incorporation)                                                         No.)



 P.O.  Box  6126
 Greenville,  South  Carolina                              29606
(Address of principal executive offices)                 (Zip Code)


Registrant's  telephone  number,  including  area  code:(864) 255-4100
                                                        --------------


                                (Not Applicable)
          (Former name or former address, if changed since last report)


<PAGE>
ITEM  5.  OTHER  EVENTS

     On  June  30,  2000,  Delta  Woodside  Industries,  Inc. ("Delta Woodside")
completed  the  pro  rata distribution (the "Delta Apparel Distribution") of all
the  outstanding  shares  of Delta Apparel, Inc., a Georgia corporation that had
been  a wholly-owned subsidiary of Delta Woodside ("Delta Apparel"), and the pro
rata  distribution  (the  "Duck  Head Distribution" and, together with the Delta
Apparel  Distribution, the "Distribution") of all the outstanding shares of Duck
Head  Apparel  Company, Inc., a Georgia corporation that had been a wholly-owned
subsidiary  of  Delta  Woodside ("Duck Head"), to the holders of record of Delta
Woodside  shares  on  June  19,  2000.

     Delta  Woodside  has  prepared  a  document  entitled  "Tax Information for
Stockholders  of Delta Woodside Industries, Inc.", which is set forth as Exhibit
99.1  and  incorporated herein by reference.  Among other matters, this document
provides  information concerning how Delta Woodside's stockholders may allocate,
for  Federal  income  tax purposes, among their post-Distribution Delta Woodside
shares,  Delta  Apparel  shares  and  Duck  Head  shares  the tax basis of their
pre-Distribution  Delta  Woodside  shares.  Delta Woodside anticipates providing
this  document to persons who have requested or request in the future any of the
information  included  in the document.  In addition, Delta Woodside anticipates
including  this  document in the package that will be sent to the Delta Woodside
stockholders  that  includes  Delta Woodside's annual report to stockholders for
fiscal  year  2000  and  Delta  Woodside's  proxy  statement for the 2000 annual
meeting  of  Delta  Woodside  stockholders.

ITEM  7.  FINANCIAL  STATEMENTS  AND  EXHIBITS.

     (a)     Not  applicable.

     (b)     Not  applicable.

     (c)     Exhibits

             99.1  Tax  Information  for  Stockholders  of  Delta  Woodside
                   Industries,  Inc.


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<PAGE>
                                   SIGNATURES


     Pursuant  to  the  requirements of the Securities Exchange Act of 1934, the
registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  hereunto  duly  authorized.

                                              DELTA WOODSIDE INDUSTRIES, INC.
                                              (Registrant)


                                              By:  /s/  William H. Hardman, Jr.
                                                 -------------------------------
                                                  William  H.  Hardman,  Jr.
                                               Vice  President,  CFO,  Treasurer
                                                  and  Secretary


Date:  August  4,  2000


                                        3
<PAGE>
                                  EXHIBIT INDEX

99.1  Tax  Information  for  Stockholders  of Delta Woodside Industries, Inc.


                                        4
<PAGE>


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