CONSENT OF INDIPENDENT PUBLIC ACCOUNTANTS



As independent  public  accountants,  we hereby consent to the  incorporation by
reference in this  registration  statement  of our reports  dated March 26, 1999
(except for the matter  discussed in last  paragraph of Note 11, as to which the
date is April 12, 1999),  included in Signal Apparel  Company,  Inc.'s Form 10-K
for the year ended December 31, 1998, and to all references to our firm included
in this registration statement.

/s/ Arthur Andersen LLP

ARTHUR ANDERSEN LLP


Chattanooga, Tennessee
July 12, 1999