EXHIBIT 23.2

                                [FIRM LETTERHEAD]

                          INDEPENDENT AUDITORS' CONSENT
                        



The Boards of Directors
Delta Mills, Inc.

   
We consent to the use of our report dated August 15, 1997, except for Note C as
to which the date is August 25, 1997, included in Amendment No. 2 to the
Registration Statement on Form S-4 (Commission File No. 333-37617) of Delta
Mills, Inc. ("Delta Mills") and Delta Mills Marketing, Inc. (the "Guarantor")
for the registration of $150.0 million in aggregate principal amount of Delta
Mills' 9-5/8% Senior Notes due 2007, Series B, guaranteed by the Guarantor, to
be exchanged for equal principal amounts of Delta Mills' 9-5/8% Senior Notes due
2007, Series A, guaranteed by the Guarantor. We also consent to the reference to
our firm under the heading "Experts" in the Prospectus contained in the
Registration Statement described above.
    
As discussed in Notes A and H to the consolidated financial statements, in 1996
the Company adopted the method of assessing impairment of long-lived assets as
prescribed by Statement of Financial Accounting Standards No. 121.



                                                     /s/ KPMG Peat Marwick LLP
   
Greenville, South Carolina                               KPMG Peat Marwick LLP
December 23, 1997