CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 333-26981) pertaining to the Amended and Restated 1989 Stock Option Plan
of Galey & Lord, Inc. of our report dated 21 May, 1997, with respect to the
financial statements of Swift Textiles Europe Limited for the year ended 31
March 1997 (not included separately herein) in the Current Report on Form 8-K
for Galey & Lord, Inc.


/s/ KPMG
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KPMG

Dublin, Ireland
9 February, 1998