Delta Apparel (DLAPQ) 10-K 2007 FY Annual report

EXHIBIT 21

SUBSIDIARIES OF DELTA APPAREL, INC.

Listed below are the subsidiaries of Delta Apparel, Inc.:

(1)	M. J. Soffe Co., a North Carolina corporation.
(2)	Junkfood Clothing Company, a Georgia Corporation.
(3)	Delta Apparel Honduras, S.A., a Honduran sociedad anónima.
(4)	Delta Campeche, S.A. de C.V., a Mexican sociedad anónima de capital variable.
(5)	Delta Cortes, S.A., a Honduran sociedad anónima.
(6)	Campeche Sportswear, S de RL de CV, a Mexican sociedad de responsabilidad de capital variable.
(7)	Textiles La Paz, LLC, a North Carolina company.
(8)	Ceiba Textiles, S de RL, a Honduran sociedad de responsabilidad limitada.