EXHIBIT 23.1


            CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the
incorporation by reference in this registration statement of our
reports dated March 23, 1995, except with respect to the matter
discussed in Note 23 to the consolidated financial statements, as
to which the date is March 31, 1995, included or incorporated by
reference in Collins & Aikman Corporation's Form 10-K for the
fiscal year ended January 28, 1995 and to all references to our
firm included in this registration statement.


                                        ARTHUR ANDERSEN LLP


Charlotte, North Carolina,
September 12, 1995