EXHIBIT 23.1
 
                         INDEPENDENT AUDITORS' CONSENT
 
We consent to the use in this Amendment No. 1 to Registration Statement No.
333-18755 of Pluma, Inc. of our report dated January 28, 1997 appearing in the
Prospectus, which is a part of such Registration Statement, and to the reference
to us under the heading "Experts" in such Prospectus.
 
DELOITTE & TOUCHE
Winston-Salem, North Carolina
 
February 5, 1997