WEIL, GOTSHAL & MANGES A Partnership Including Professional Corporations 767 Fifth Avenue New York, NY 10153-0119 (212) 310-8000 Fax: (212) 310-8007 April 21, 1995 JPS Textile Group, Inc. 555 North Pleasantburg Drive Greenville, SC 29607 Gentlemen: You have requested our opinion regarding certain federal income tax consequences of the ownership, sale and redemption of the 10.85% Senior Subordinated Discount Notes of JPS Textile Group, Inc. (the "Company"), the 10.25% Senior Subordinated Notes of the Company, the 7% Subordinated Debentures of the Company (collectively, the "Debt Securities"), the Series A Senior Preferred Stock of the Company (the "Preferred Stock") and the Class A Common Stock of the Company (together with the Debt Securities and the Preferred Stock, the "Securities"). In formulating our opinion as to the matters certified, we have examined such documents as we have deemed appropriate, including Post-Effective Amendment No. 2 to the Registration Statement of the Company on Form S-1 (Registration No. 33-58272) dated April 13, 1995, filed with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended to the date hereof (such Registration Statement as so amended being referred to hereinafter as the "Registration Statement"). Also, we have obtained such additional information as we have deemed relevant and necessary through consultation with various officers and representatives of the Company. The terms of the Securities, which are set forth in the Registration Statement, are incorporated herein by reference. Based upon the terms of the Securities, as set forth in the Registration Statement, we hereby confirm that the legal conclusions set forth in the discussion under the heading "Certain Federal Income Tax Consequences" in the Registration Statement, except as it relates to the treatment of the Debt Securities as indebtedness for federal income tax purposes, to the calculation and accrual of original issue discount on the NYFS09...:\75\55175\0011\1186\LTR4035M.360 JPS Textile Group, Inc. April 21, 1995 Page 2 Debt Securities and to the calculation and accrual of redemption premium on the Preferred Stock, accurately reflects our opinion as to the material federal income tax consequences of holding and disposing of the Securities. The foregoing opinion is based on current provisions of the Internal Revenue Code of 1986, as amended, the Treasury Regulations promulgated thereunder (including proposed Treasury Regulations), published pronouncements of the Internal Revenue Service, and case law, any of which may be changed at any time with retroactive effect. No opinion is expressed on any matters other than those specifically referred to herein. We hereby consent to your filing this opinion as an exhibit to the Registration Statement and to the reference to our firm therein. Very truly yours, WEIL, GOTSHAL & MANGES