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                                                                      EXHIBIT 21




                                 Subsidiaries



        1.       Dyersburg Fabrics Inc. a Tennessee corporation and direct 
                 subsidiary

        2.       United Knitting Acquisition Corp., a Tennessee corporation and
                 a wholly owned subsidiary of Dyersburg Fabrics Inc.

        3.       United Knitting, Inc., a Tennessee corporation and a wholly 
                 owned subsidiary of United Knitting Acquisition Corp.

        4.       Dyersburg Fabrics Investment Corporation ("DFIC") a 
                 Delaware corporation and intermediate investment
                 corporation

        5.       Dyersburg Fabrics Limited Partnership, I, ("DFLP"), a
                 Tennessee limited partnership

        6.       United Knitting Investment Corporation ("UKIC"), a
                 Delaware corporation and intermediate investment
                 corporation

        7.       United Knitting Limited Partnership, I, ("UKLP"), a
                 Tennessee limited partnership

        8.       IQUE, Inc. ("IQUE"), a Tennessee corporation

        9.       IQUE Investment Corporation ("IIC"), a Delaware
                 corporation and intermediate investment corporation.

        10.      IQUE Limited Partnership ("LLP"), a Tennessee limited
                 partnership