EXHIBIT 8.1

    
                               October 27, 1998      


Coyne International Enterprises Corp.
140 Cortland Avenue
Syracuse, New York 13221
Attn: Thomas M. Coyne
Chairman of the Board, President
and Chief Executive Officer

     Re:  Coyne International Enterprises Corp.\Registration
          Statement on Form S-4 (Registration No. 333-60247)
          --------------------------------------------------

Gentlemen:
    
     We have acted as counsel to Coyne International Enterprises Corp., a New
York Corporation (the "Company"), in connection with a Registration Statement on
Form S-4 (Registration No.333-60247)(the "Registration Statement"), of which a
prospectus (the "Prospectus") is a part, filed by the Company with the
Securities and Exchange Commission under the Securities Act of 1933, as amended
(the "Act"), relating to an offer by the Company to exchange its 11 1/4% Series
B Senior Subordinated Notes due 2008, which have been registered under the Act,
for any and all of its outstanding 11 1/4% Series A Senior Subordinated Notes
due 2008 (the "Notes").  This opinion is furnished pursuant to the requirements
of Item 601(b)(8) of Regulation S-K.     

     In connection with the opinion rendered below, we have examined the
Registration Statement and certain other documents that we deemed necessary to
examine in order to issue the opinions set forth below.  In rendering our
opinion, we have assumed that each of the documents referred to above has been
duly authorized, executed, and delivered, is authentic, if an original, or
accurate, if a copy, and has not been amended after execution thereof subsequent
to our review.

 
     We express no opinions except as set forth below and our opinion is based
solely upon the facts as set forth in the Registration Statement.  Accordingly,
we express no opinion as to tax matters that may arise if, for example, the
facts are not as set forth in the Prospectus.

     Our opinion is also based on the current provisions of the Internal Revenue
Code of 1986, as amended, applicable Treasury Regulations promulgated
thereunder, and rulings, procedures, and other pronouncements published by the
U.S. Internal Revenue Service.  Such laws, regulations, rulings, case law and
pronouncements are subject to change at any time, and such change may adversely
affect the continuing validity of the opinion set forth below.
    
     Based on and subject to the foregoing and our consideration of such other
matters as we have deemed necessary or appropriate, the descriptions of federal
income tax consequences contained in the second paragraph under the heading
"Certain Federal Income Tax Considerations" in the Prospectus constitutes our
opinion of the material federal income tax consequences of the Exchange to the
holders of the Notes.     
    
     We hereby consent to the filing of this opinion letter as an exhibit to the
Registration Statement and to the references to us as tax counsel in "Certain 
Federal Income Tax Considerations" in the Prospectus which is part of the 
Registration Statement.     
    
     The foregoing opinion is limited to the federal income tax matters
addressed herein, and no other opinions are rendered with respect to other
federal tax matters or to any issues arising under the tax laws of any state,
locality, or foreign country. We undertake no obligation to update the opinions
expressed herein after the date of this letter. This opinion letter is solely
for the information and use of the addressee and the holders of the Notes and
may not be relied upon for any purpose by any other person without our express
written consent.     

                              Very truly yours,

    
                              BLANK ROME COMISKY & McCAULEY LLP