EXHIBIT 8

                             Morgan, Lewis & Bockius LLP
                                   101 Park Avenue
                               New York, New York 10178





October 25, 1996


LIFESTYLE FURNISHINGS INTERNATIONAL LTD.
  and the Guarantor Subsidiaries
1300 National Highway
Thomasville, North Carolina 27360

Re: Registration Statement on Form S-4
- --------------------------------------

Ladies and Gentlemen:

We have acted as United States counsel to LIFESTYLE FURNISHINGS INTERNATIONAL 
LTD. (the "Company") and certain subsidiaries thereof (the "Guarantor 
Subsidiaries") in connection with the registration under the United States 
Securities Act of 1933, as amended (the "Securities Act"), of up to 
$200,000,000 aggregate principal amount of the Company's 10 7/8% Senior 
Subordinated Notes due 2006 (the "New Notes") and the exchange (the 
"Exchange") of the New Notes for a like principal amount of 10 7/8% Senior 
Notes due 2006.

We are giving this opinion in connection with the Registration Statement on Form
S-4 (Registration No. 333-11905), and any amendments thereto, relating to the
registration by the Company of the New Notes to be offered in the Exchange,
filed by the Company and the Guarantor Subsidiaries with the Securities and
Exchange Commission (the "Commission") pursuant to the Securities Act and the
rules and regulations of the Commission promulgated thereunder.

Capitalized terms used herein and not otherwise defined herein have the
respective meanings ascribed to them in the Registration Statement.

In arriving at the opinion expressed below, we have examined and relied upon the
following documents:

    (a)  the Registration Statement;
    (b)  the form of the New Notes;
    (c)  the Indenture between the Company and IBJ Schroder Bank & Trust
         Company; and



LIFESTYLE FURNISHINGS INTERNATIONAL LTD.
  and the Guarantor Subsidiaries
October 25, 1996
Page 2


    (d)  the Registration Rights Agreement.

We have also read and relied upon originals or copies, certified or otherwise
identified to our satisfaction, of such records of the Company and such
certificates and representations of officers and representatives of the Company
and we have made such investigations of law as we have deemed appropriate as a
basis for the opinion expressed below.  In our examination, we have assumed the
authenticity of original documents, the accuracy of copies and the genuineness
of signatures.  We understand and assume that (i) each agreement referred to in
clauses (a) through (d) above represents the valid and binding obligation of the
respective parties thereto, enforceable in accordance with its respective terms,
and the entire agreement between the parties with respect to the subject matter
thereof, (ii) the parties to each agreement have complied, and will comply, with
all of their respective covenants, agreements and undertakings contained
therein, and (iii) the transactions provided for by each agreement were and will
be carried out in accordance with their terms.

Our opinion is based upon existing United States federal income tax laws,
regulations, administrative pronouncements and judicial decisions.  All such
authorities are subject to change, either prospectively or retroactively.  No
assurance can be provided as to the effect of any such change upon our opinion.

The opinion set forth herein has no binding effect on the United States Internal
Revenue Service or the courts of the United States.  No assurance can be given
that, if the matter were contested, a court would agree with the opinion set
forth herein.

We have advised the Company in connection with the description of the material
United States federal income tax consequences to U.S. Holders that appears in
the Registration Statement under the caption "Certain Federal Income Tax
Considerations" and we confirm that, in our opinion, such discussion, to the
extent that it relates to matters of United States federal income tax law, is
accurate in all material respects.  While such description discusses the
material anticipated federal income tax consequences applicable to certain U.S.
Holders, it does not purport to discuss all United States tax consequences and
our opinion is limited to those United States tax consequences specifically
discussed therein.

In giving the foregoing opinion, we express no opinion other than as to the
federal income tax law of the United States of America.



LIFESTYLE FURNISHINGS INTERNATIONAL LTD.
  and the Guarantor Subsidiaries
October 25, 1996
Page 3

We are furnishing this letter in our capacity as United States counsel to the
Company and this letter is solely for the Company's benefit.  This letter is not
to be used, circulated, quoted or otherwise referred to for any other purpose,
except as set forth below.

We hereby consent to the filing of this opinion as an Exhibit to the
Registration Statement and we further consent to the use of our name under the
captions "Legal Matters" and "Certain Federal Income Tax Considerations" in the
Registration Statement.  In giving this consent, we do not thereby admit that we
are within the category of persons whose consent is required to be filed with
the Registration Statement under the provisions of the Securities Act or the
rules and regulations promulgated thereunder.

Very truly yours,



MORGAN, LEWIS & BOCKIUS LLP