EXHIBIT 16.1

ERNST & YOUNG LLP
 
March 25, 1997
 
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
 
Gentlemen:
 
     We  have read Item 4 of Form 8-K  dated March 21, 1997 of Authentic Fitness
Corporation and are in agreement with the statements contained in the first  two
paragraphs  and the first  sentence of the  third paragraph therein.  We have no
basis to agree or disagree with the last sentence of the third paragraph or with
the statements made in the fourth paragraph contained therein.
 
                                          Very truly yours,
 
                                          ERNST & YOUNG LLP