SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                             CURRENT REPORT PURSUANT
                          TO SECTION 13 or 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

DATE OF REPORT (Date of earliest event reported): July 21, 2006
                                                  -------------


                                Delta Mills, Inc.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


                                    Delaware
                          ----------------------------
                          (State or Other Jurisdiction
                                of Incorporation)


      333-376-17                                          13-2677657
- ------------------------                       ---------------------------------
(Commission File Number)                       (IRS Employer Identification No.)


700 Northwood Drive, Fountain Inn, South Carolina               29644
- -------------------------------------------------             ----------
     (Address of principal executive offices)                 (Zip Code)


                                 (864) 255-4127
                         ------------------------------
                         (Registrant's Telephone Number
                              Including Area Code)


                                       N/A
          -------------------------------------------------------------
          (Former name or former address, if changed since last report)


Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below)

[ ]  Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR 230.425)

[ ]  Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

[ ]  Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR 240.14d-2(b))

[ ]  Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR 240.13e-4(c))



Item 5.02. Departure of Directors or Principal Officers;  Election of Directors;
           Appointment of Principal Officers.

     David R. Palmer resigned as Controller and Principal  Accounting Officer of
the Company on July 21,  2006.  Mr.  Palmer has  informed the Company that he is
pursuing other  interests.  The Company  appreciates  his service and wishes him
well in his new endeavors.

     The  Company  is  currently   interviewing   candidates  for  Mr.  Palmer's
replacement.  In the  interim,  W. H.  Hardman,  Jr. (age 65),  who is the Chief
Financial  Officer,  Treasurer  and  Secretary of the Company,  will perform the
functions of the  Company's  Principal  Accounting  Officer  until Mr.  Palmer's
replacement can be found.  Information  regarding Mr. Hardman can be found under
the  headings  "Executive   Officers"  and  "Management   Compensation"  in  the
definitive proxy statement dated October 11, 2005 of Delta Woodside  Industries,
Inc.,  filed with the Securities and Exchange  Commission  (Commission  File No.
001-10095), which information is incorporated herein by reference.



                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.



                                                     DELTA MILLS, INC.



Date: July 27, 2006                                  By: /s/ W.H. Hardman, Jr.
                                                         -----------------------
                                                     W.H. Hardman, Jr.
                                                     Chief Financial Officer