Exhibit 99.4

Supplementary Information of

GILDAN ACTIVEWEAR INC.

Three years ended October 4, 2009

---

| | KPMG LLP                      | Telephone | (514) 840-2100
| | ----------------------------- | --------- | --------------
| | Chartered Accountants         | Fax       | (514) 840-2187
| | 600 de Maisonneuve Blvd. West | Internet  | www.kpmg.ca   
| | Suite 1500                    |           |               
| | Montréal Québec H3A 0A3       |           |               

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM ON
RECONCILIATION TO UNITED STATES GAAP

To the Board of Directors of Gildan Activewear Inc.

On December 8, 2009, we reported on the consolidated balance
sheets of Gildan Activewear Inc. (the "Company") as at October 4, 2009 and
October 5, 2008 and the consolidated statements of earnings and comprehensive
income, shareholders equity and cash flows for the years ended October 4, 2009,
October 5, 2008 and September 30, 2007, which are included in the annual report
on Form 40-F. In connection with our audits of the aforementioned consolidated
financial statements, we also have audited the related supplemental note
entitled "Reconciliation to United States GAAP" included in the Form 40-F. This
supplemental note is the responsibility of the Company's management. Our
responsibility is to express an opinion on this supplemental note based on our
audits.

In our opinion, such supplemental note, when considered in
relation to the basic consolidated financial statements taken as a whole,
presents fairly, in all material respects, the information set forth
therein.

Chartered AccountantsMontréal, CanadaDecember 8, 2009

KPMG LLP is a Canadian limited
liability partnership and a member firm of the KPMG network of independent
member firms affiliated with KPMG International, a Swiss cooperative. KPMG
Canada provides services to KPMG LLP.

---

|                                                                                   
|-----------------------------------------------------------------------------------
|GILDAN ACTIVEWEAR INC.                                                             
|Reconciliation to United
States GAAP                                               
|                                                                                   
|Years ended October 4, 2009, October 5, 2008 and September 30,
2007                
|(Tabular amounts in thousands or thousands of US dollars, except per
share amounts)

The consolidated financial statements of the Company are
expressed in US dollars and are prepared in accordance with Canadian generally
accepted accounting principles ("GAAP"), which conform, in all material
respects, with those generally accepted in the United States, except as
described below:

(a) Consolidated statements of earnings:

| |                                                                  |   |         |  |   |              |  |   |              |  
| | ---------------------------------------------------------------- | - | ------- |  | - | ------------ |  | - | ------------ | -
| |                                                                  |   | 2009    |  |   | 2008         |  |   | 2007         |  
| |                                                                  |   |         |  |   | (recast (i)) |  |   | (recast (i)) |  
| |                                                                  |   |         |  |   |              |  |   |              |  
| | Net earnings and comprehensive
      income as per Canadian GAAP | $ | 95,329  |  | $ | 146,350      |  | $ | 129,062      |  
| |                                                                  |   |         |  |   |              |  |   |              |  
| | Adjustments:                                                     |   |         |  |   |              |  |   |              |  
| | Swap revenue (ii)                                                |   | -       |  |   | -            |  |   | (29          | )
| | Tax effect of above adjusments                                   |   | -       |  |   | -            |  |   | 9            |  
| |                                                                  |   |         |  |   |              |  |   |              |  
| | Net earnings and comprehensive income as per United States GAAP  | $ | 95,329  |  | $ | 146,350      |  | $ | 129,042      |  
| |                                                                  |   |         |  |   |              |  |   |              |  
| |                                                                  |   |         |  |   |              |  |   |              |  
| |                                                                  |   | 2009    |  |   | 2008         |  |   | 2007         |  
| |                                                                  |   |         |  |   |              |  |   |              |  
| | Earnings per share as per
      United States GAAP:              |   |         |  |   |              |  |   |              |  
| | Basic                                                            | $ | 0.79    |  | $ | 1.21         |  | $ | 1.07         |  
| | Diluted                                                          |   | 0.79    |  |   | 1.20         |  |   | 1.06         |  
| |                                                                  |   |         |  |   |              |  |   |              |  
| | Weighted average number of common shares outstanding             |   |         |  |   |              |  |   |              |  
| | Basic                                                            |   | 120,811 |  |   | 120,479      |  |   | 120,340      |  
| | Diluted                                                          |   | 121,435 |  |   | 121,622      |  |   | 121,538      |  
| |                                                                  |   |         |  |   |              |  |   |              |  

P.1

---

|                                                                                   
|-----------------------------------------------------------------------------------
|GILDAN ACTIVEWEAR INC.                                                             
|Reconciliation to United
States GAAP                                               
|                                                                                   
|Years ended October 4, 2009, October 5, 2008 and September 30,
2007                
|(Tabular amounts in thousands or thousands of US dollars, except per
share amounts)



|(a) | Consolidated statements of earnings
(continued):
|--- | ------------------------------------------------
|    |                                                 
|    | (i)                                             
|    |                                                 
|    |                                                 
|    |                                                 
|    | (ii)                                            
|    |                                                 
|    |                                                 

P.2

---