Exhibit 23(b)



            Consent of Independent Registered Public Accounting Firm


The Board of Directors
Culp, Inc.:


We consent to the  incorporation  by  reference in the  registration  statements
(numbers  333-59512,  333-59514,  333-27519,   333-101805,  33-13310,  33-37027,
33-80206,  33-62843,  333-147663)  on  Form  S-8  of  Culp,  Inc.,  as  well  as
registration  statement  (No.  333-141346)  on Form S-3 and Form  S-3/A,  of our
report dated July 19, 2007,  with respect to the  consolidated  balance sheet of
Culp,  Inc. as of April 29, 2007,  and the related  consolidated  statements  of
loss,  shareholders'  equity,  and  cash  flows,  for  each of the  years in the
two-year period ended April 29, 2007, which report appears in the April 27, 2008
annual  report  on Form  10-K of Culp,  Inc.  Our  report  refers to a change in
accounting for stock-based compensation in fiscal year 2007.

/s/ KPMG LLP

Charlotte, North Carolina
July 7, 2008