Exhibit 21.1



                                 Subsidiaries of
                         Duck Head Apparel Company, Inc.

Listed  below are the  subsidiaries  of Duck Head  which are  expected  to exist
following the Duck Head distribution:

(1)  Delta Merchandising, Inc., a South Carolina corporation (100% owned).

(2)  Cargud, S.A., a Costa Rican socieda anonima (100% owned).