August 22, 1997



DAKOTAH, INCORPORATED                                                EXHIBIT 5.1
One North Park Lane
Webster, South Dakota 57274-0120

         Re:      Dakotah, Incorporated Nonstatutory Stock Option Agreements
                  Registration Statement on Form S-8

Gentlemen:

         This opinion is furnished in connection with the registration, pursuant
to the Securities Act of 1933, as amended ("Act"), of 367,300 Shares ("Shares")
of the Common Stock, $.01 par value per share ("Common Stock"), of Dakotah,
Incorporated ("Company"), which may be issued upon the exercise of options
granted under the Company's Nonqualified Stock Option Agreements ("Plan"). We
have examined such documents, certificates, and records as we considered
necessary for the purposes of this opinion.

         Based upon the foregoing, we are of the opinion that upon the issuance
and delivery of the Shares in accordance with the terms of the Plan, the Shares
will be validly issued, fully paid and non-assessable shares of the Company's
Common Stock.

         We understand that this opinion is to be used in connection with the
Registration Statement and hereby consent to the filing of a copy of this
opinion as an exhibit to the Registration Statement.

                                   Very truly yours,

                                   /s Gray, Plant, Mooty, Mooty & Bennett, P.A.