EXHIBIT 21


                       SUBSIDIARIES OF DELTA APPAREL, INC.

Listed below are the subsidiaries of Delta Apparel, Inc.:

(1)   M. J. Soffe Co., a North Carolina corporation.

(2)   Delta Apparel Honduras, S.A., a Honduran socieda anonima. 2,496 shares are
      owned by Delta Apparel, Inc. One (1) share is owned by each of four
      directors of Delta Apparel, Inc. Delta Apparel, Inc. has the right to
      acquire such director-owned shares at a nominal price. (At the time of the
      formation of Delta Apparel Honduras, S.A., Honduran law required a socieda
      anonima to have at least five shareholders.)

(3)   Delta Campeche, S.A. de C.V., a Mexican sociedad anonima de capital
      variable. 49 shares are owned by Delta Apparel, Inc. One (1) share is
      owned by Robert W. Humphreys. Delta Apparel, Inc. has the right to acquire
      the share owned by Robert W. Humphreys at a nominal price.

(4)   Delta Cortes, S.A., a Honduran socieda anonima. 2,499 shares are owned by
      Delta Apparel, Inc. One (1) share is owned by Robert W. Humphreys. Delta
      Apparel, Inc. has the right to acquire the share owned by Robert W.
      Humphreys at a nominal price. (Honduran law has changed since the
      formation of Delta Apparel Honduras, S.A. and now allows a socieda anonima
      to have only two shareholders.)

(5)   SAIM, LLC, a limited liability company organized under the laws of the
      State of North Carolina.