CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in the Registration
Statement (Form S-8 No. 333-63109 and Form S-8 No. 333-72101) pertaining to
the RSI Holdings, Inc. Stock Option Plan of our report dated November 17,
2000, with respect to the consolidated financial statements of RSI
Holdings, Inc. included in the Annual Report (Form 10-KSB) for the year
ended August 31, 2000.
/s/ Elliott, Davis & Company, LLP
November 27, 2000
Greenville, South Carolina
