CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our reports dated March 27, 1998
included in Signal Apparel Company, Inc.'s Form 10-K for the year ended
December 31, 1997 and to all references to our Firm included in this
registration statement.
 
                                          ARTHUR ANDERSEN LLP
 
Chattanooga, Tennessee
October 15, 1998