Exhibit 22

                                  SUBSIDIARIES


Set forth below is a list of all  subsidiaries  of Burlington  Industries,  Inc.
(the  "Corporation")*  and, as to each person  named,  the  percentage of voting
securities owned, or other bases of control, by its immediate parent.



                                          
                                                    Percentage of Voting
                                State or            Power Represented by
                              Jurisdiction          Securities Owned by
                                   of               the Corporation on
       Name                   Incorporation         September 27, 1997
- -----------------------       -------------         ---------------------

Burlington Fabrics Inc.          Delaware                    100%

B.I. Funding, Inc.               Delaware                    100%








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*      The names of 19 domestic  subsidiaries  (5 of which are  inactive) and 15
       foreign  subsidiaries  (one of  which is  inactive)  have  been  omitted
       because,  considered  in the  aggregate,  they  would not  constitute  a
       significant  subsidiary.  All of the foregoing subsidiaries are included
       in the consolidated financial statements of the Corporation.