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         October 3, 1998
- -----------------------       -------------         ---------------------

Burlington Fabrics Inc.          Delaware                    100%

B.I. Funding, Inc.               Delaware                    100%

Insuratex, Ltd.                  Bermuda                     100%

Textiles Morelos, S.A. de C.V.   Mexico                      100%




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*      The names of 20 domestic  subsidiaries  (4 of which are  inactive) and 14
       foreign  subsidiaries  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.