Exhibit 23.2






                       CONSENT OF INDEPENDENT AUDITORS





To the Board of Directors and Shareholders of Culp, Inc.:


We consent to  incorporation  by  reference in the  registration  statement on
Form S-8 of Culp,  Inc. of our report dated May 31,  2000,  except for note 17
to the  consolidated  financial  statements,  as to which the date is February
19,  2001,  relating to the  consolidated  balance  sheets of Culp,  Inc.  and
subsidiary  as of April  30,  2000 and May 2,  1999,  (as  restated),  and the
related  consolidated  statements  of  income,  shareholders'  equity and cash
flows for each of the years in the three-year  period ended April 30, 2000 (as
restated  for the  years  ended  May 2, 1999 and May 3,  1998),  which  report
appears in the April 30, 2000 annual report on Form 10-K/A of Culp, Inc.

As discussed in note 17 to the consolidated financial statements,  the company
has restated its previously issued 2000, 1999 and 1998 consolidated  financial
statements.


                                    /s/ KPMG LLP


Charlotte, North Carolina
April 25, 2001