June 7, 2000




Dear Stockholder:

     The Delta Woodside  Industries,  Inc. board of directors has authorized the
previously announced plan to spin off the Delta Apparel business to stockholders
as a separate  publicly held  corporation  and to spin off the Duck Head Apparel
business to  stockholders  as a separate  publicly held  corporation.  The board
declared a 1-for-10  dividend of shares in Delta  Apparel,  Inc.  and a 1-for-10
dividend  of  shares  in Duck  Head  Apparel  Company,  Inc.  to Delta  Woodside
Industries,  Inc.  stockholders,  payable  June 30, 2000 to holders of record on
June 19, 2000.

     The enclosed  documents  provide  information with respect to each of these
spin offs.


                                 [Facsimile signature of E. Erwin Maddrey, II]


                                          E. Erwin Maddrey, II
                                          President & Chief Executive Officer