<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   04/22/03  TZ    -->
<ownershipDocument>
    <schemaVersion>X0101</schemaVersion>

    <documentType>4</documentType>
   <periodOfReport>2003-06-24</periodOfReport>
   <notSubjectToSection16>1</notSubjectToSection16>
    <issuer>
        <issuerCik>0000086346</issuerCik>
        <issuerName>SALANT CORP</issuerName>
        <issuerTradingSymbol>SLNT.OB</issuerTradingSymbol>
   </issuer>
   <reportingOwner>
      <reportingOwnerId>
            <rptOwnerCik>0000921669</rptOwnerCik>
            <rptOwnerName>ICAHN CARL C ET AL</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>  </rptOwnerStreet1>
            <rptOwnerStreet2>  </rptOwnerStreet2>
            <rptOwnerCity>  </rptOwnerCity>
            <rptOwnerState>  </rptOwnerState>
            <rptOwnerZipCode>  </rptOwnerZipCode>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
         <isDirector>0</isDirector>
         <isOfficer>0</isOfficer>
         <isTenPercentOwner>1</isTenPercentOwner>
         <isOther>0</isOther>
       </reportingOwnerRelationship>
   </reportingOwner>
   <nonDerivativeSecurity>
      <securityTitle>
         <value>Common Stock, par value $1.00 per share</value>
      </securityTitle>
      <transactionDate>
         <value>2003-06-24</value>
            <footnoteId id="F3"/>
      </transactionDate>
      <deemedExecutionDate>
         <value>2003-06-24</value>
      </deemedExecutionDate>
      <transactionCoding>
         <transactionFormType>4</transactionFormType>
         <transactionCode>D</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
         <transactionShares>
           <value>1807898</value>
         </transactionShares>
         <transactionValue>
           <value>0</value>
            <footnoteId id="F1"/>
            <footnoteId id="F2"/>
         </transactionValue>
         <transactionAcquiredDisposedCode>
           <value>D</value>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
     <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>0</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
            <value>I</value>
         </directOrIndirectOwnership>
         <natureOfOwnership>
            <value>See Explanation</value>
            <footnoteId id="F1"/>
            <footnoteId id="F2"/>
         </natureOfOwnership>
      </ownershipNature>
   </nonDerivativeSecurity>
   <footnotes>
<footnote id="F1"> On June 24, 2003, 1,807,898 shares of Common Stock, $1 par value per share (&quot;Shares&quot;) of Salant Corporation (&quot;Issuer&quot;) held by High River Limited Partnership, a Delaware limited partnership (&quot;High River&quot;) were disposed of pursuant to a merger between Issuer and Perry Ellis International, Inc. (&quot;PEI&quot;) in exchange for 371,703 shares of common stock, $.01 par value per share, of PEI.</footnote>

<footnote id="F2"> As the general partner of High River, Barberry Corp., a Delaware corporation (&quot;Barberry&quot;) may have been deemed to own beneficially the 1,807,898 Shares as to which High River possessed direct beneficial ownership. Each of High River and Barberry disclaimed beneficial ownership of such Shares for all other purposes. Mr. Icahn may, by virtue of his ownership of 100% interest in Barberry, have been deemed to beneficially own (i) 1,807,898 Shares as to which Barberry possessed direct beneficial ownership. Mr. Icahn disclaims beneficial ownership of such Shares for all other purposes.</footnote>

<footnote id="F3"> Date of Original Form 3 Filing July 26, 1999</footnote>
   </footnotes>
   <ownerSignature>
      <signatureName>Carl C. Icahn</signatureName>
      <signatureDate>2003-07-03</signatureDate>
   </ownerSignature>
</ownershipDocument>

