EXHIBIT 8

                     [LETTERHEAD OF MAYER, BROWN & PLATT]




                                                March 28, 1997

GFSI, Inc.
9700 Commerce Parkway
Lenexa, Kansas 66219

        Re:     9 5/8% Series B Senior Subordinated Notes due 2007

Ladies and Gentlemen:

        We have acted as special counsel and special tax counsel to GFSI, Inc.,
a Delaware corporation (the "Company"), in connection with the proposed exchange
offering (the "Exchange Offering") of $125,000,000 aggregate principal amount of
the Company's 9 5/8% Series B Senior Subordinated Notes due 2007 for any and all
of its outstanding 9 5/8% Series A Senior Subordinated Notes due 2007. In this
connection, we have examined such corporate and other records, instruments,
certificates and documents as we have considered necessary to enable us to
express this opinion.

        Based on the foregoing, we hereby confirm our opinion as to certain 
matters of law or legal conclusions as set forth under "Federal Income Tax 
Consequences" in the prospectus (the "Prospectus") forming a part of the 
registration statement (the "Registration Statement") prepared by the Company 
in connection with the Exchange Offering, and we consent to the filing of this 
opinion as an exhibit to the Registration Statement and to the references to us
under the headings "Legal Matters" in the Prospectus forming a part of the 
Registration Statement.

                                                Very truly yours,


                                                /s/ Mayer, Brown & Platt

                                                MAYER, BROWN & PLATT