Mail Stop 3-8

      							 March 8, 2005




By Facsimile and U.S. Mail

Mr. William F. Garrett
President, Chief Executive Officer and Director
Delta Woodside Industries, Inc.
P.O. Box 6126
100 Augusta Street
Greenville, SC 29606

      Re:	Form 10-K for the year ended July 3, 2004
      	Form 10-Q for the period ended October 2, 2004
      	File No. 1-10095

Dear Mr. Garrett:

		We have reviewed your February 28th response letter and
have the following additional comment.
Form 10-K for the year ended July 3, 2004

Note G - Commitments and Contingencies

1. We note your response to prior comment 11.  Please tell us how
you
account for the IDR bonds in the sale leaseback exchange, the bond
amounts and the amounts of any items they offset. Also advise us
of
your basis for presuming that a legal right to offset exists.
Include references to applicable accounting pronouncements to
support
your conclusions.  Then, tell us how you accounted for the sale
and
leaseback for each of the properties specifically as it relates to
whether you have consummated each sale, the buyer`s initial and
continuing investments, your continuing involvement in the
properties
and the method for your recognition of profits, if applicable.
Refer
to SFAS`s No. 66 and 98.

	Please send us your response to our comment within 10
business
days from the date of this letter or tell us when you will provide
us
with a response.  Please understand that we may have additional
comments after reviewing your response to our comment.  Your
supplemental response letter should be submitted in electronic
form
on EDGAR as a correspondence file.  Refer to Rule 101(a) of
Regulation S-T.

		If you have any questions regarding our comments, please
direct them to Brian V. McAllister at (202) 824-5664 or, Donna Di
Silvio at (202) 942-1852, or in her absence to the undersigned at
(202) 942-2823.

									Sincerely,



									Mike Moran
									Accounting Branch
Chief
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Mr. William F. Garrett
Delta Woodside Industries, Inc.
March 8, 2005
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