Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Retirement Committee of the
Culp, Inc. Employees' Retirement Builder Plan
High Point, North Carolina


We consent to the incorporation by reference in the registration  statement (No.
33-13310) on Form S-8 of the Culp, Inc.  Employees'  Retirement  Builder Plan of
our report dated June 17, 2008 which report is included herein.


/s/ Dixon Hughes PLLC


High Point, North Carolina
June 17, 2008