EXHIBIT 15
The Board of Directors and Stockholders
Russell Corporation
We are aware of the incorporation by reference in the Registration Statements listed below of Russell Corporation of our report dated May 5, 2006, relating to the unaudited condensed consolidated interim financial statements of Russell Corporation that are included in its Form 10-Q, as amended by its Amendment No. 1 on Form 10-Q/A, for the quarter ended April 2, 2006.
Form S-3 Registration Statement No. 33-47906
Form S-3 Registration Statement No. 33-54361
Form S-3 Registration Statement No. 333-116854, as amended
Form S-8 Registration Statement No. 33-69679
Form S-8 Registration Statement No. 333-89765
Form S-8 Registration Statement No. 333-30236
Form S-8 Registration Statement No. 333-30238
Form S-8 Registration Statement No. 333-55338
Form S-8 Registration Statement No. 333-55340
Form S-8 Registration Statement No. 333-97129
Form S-8 Registration Statement No. 333-127487
/s/ Ernst & Young LLP
Atlanta, Georgia
May 5, 2006
