Exhibit 23


                    Consent of Independent Public Accountants


As independent public accountants, we hereby consent to the incorporation of our
reports  included  in this  Form  10-K,  into  Signal  Apparel  Company,  Inc.'s
previously filed Registration Statement on Form S-3 (File No. 333-65851).


/s/ Arthur Andersen LLP

ARTHUR ANDERSEN LLP

Chattanooga, Tennessee
April 12, 1999