EXHIBIT 16.1

ERNST & YOUNG LLP

April 8, 1997

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have read Item 4 of Form 8-K/A dated April 8, 1997 of Authentic Fitness
Corporation and are in agreement with the statements contained in the first two
paragraphs and the first, second and last sentence of the third paragraph
therein. We have no basis to agree or disagree with the third and fourth
sentences of the third paragraph or with the statements made in the fourth
paragraph contained therein.

Very truly yours,

ERNST & YOUNG LLP


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