EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT

   We consent to the incorporation by reference in this  Registration  Statement
of Empire of  Carolina,  Inc. on Form S-3 of our reports  dated March 30,  1998,
(which express an unqualified opinion and include an explanatory paragraph as to
an uncertainty  regarding the Company's ability to continue as a going concern),
appearing in the Annual Report on Form 10-K of Empire of Carolina,  Inc. for the
year  ended  December  31,  1997 and to the  reference  to us under the  heading
"Experts" in the Prospectus, which is part of this Registration Statement.

Raleigh, North Carolina

June 25, 1998






                                       29