Exhibit 10.71







                                                 December 5, 1997

Mr. Russell G. Gibson
Farah Incorporated
P.O. Box 13800
El Paso, Texas 79913-800

         Re:      Extension of Employment Agreement

Dear Russell,

         Reference is made to that certain  Employment  Agreement by and between
Farah  Incorporated  (the  "Company")  and  yourself  dated  March 2,  1996 (the
"Agreement").  The Company  wishes to extend the term of the  Agreement and make
certain amendments thereto. Therefore, the Company proposes that Section 1(b) of
the  Agreement  be amended to delete the date  "March 1, 1997" and to insert the
date "March 1, 1999."

         The Agreement shall be amended to add new Section 2(d) as follows:

                           (d) The Company's  agrees to pay the cost of premiums
                  for a  reverse  split-dollar  life  insurance  policy  for the
                  Executive on such terms and  conditions,  and containing  such
                  benefits for the Executive  and the Company,  as the Company's
                  Stock Option and Compensation  Committee may deem appropriate.
                  The  cost of  premiums  for  such  reverse  split-dollar  life
                  insurance  policy shall be not greater than $20,000 per annum,
                  unless otherwise agreed by the Company.

         The  Agreement  shall be  amended to add a new  sentence  at the end of
Section 4(g) as follows:

                  In addition to the foregoing, if the Executive's employment is
                  terminated by the Executive as specified in Section 4(f), then
                  in  addition  to the  other  amounts  payable  by the  Company
                  pursuant  to this  Section  4(g),  the  Company  shall pay one
                  additional  annual premium for the reverse  split-dollar  life
                  insurance  policy described under Section 2(d) unless prior to
                  the date such annual  payments is required  under the terms of
                  the reverse  split-dollar  life insurance policy no payment is
                  required  because of (i) of death of the Executive,  except to
                  the extent of unpaid premiums as of the date of death, or (ii)
                  no further  premium  payments are required  under the terms of
                  such policy.

         The Agreement shall be amended to add new Section 4(h) as follows:

                  (h) If the Executive's employment is terminated by the Company
                  without cause,  then in addition to any other  obligations the
                  Company may have to the Executive  pursuant to this Agreement,
                  the Company shall pay one  additional  annual  premium for the
                  reverse  split-dollar  life insurance  policy  described under
                  Section 2(d) unless prior to the date such annual  payments is
                  required  under the  terms of the  reverse  split-dollar  life
                  insurance  policy no  payment  is  required  because of (i) of
                  death  of the  Executive,  except  to  the  extent  of  unpaid
                  premiums as of the date of death,  or (ii) no further  premium
                  payments are required under the terms of such policy.

All other terms and  provisions of the Agreement will remain  unchanged.  If the
foregoing  terms are  acceptable  to you,  please  indicate  your  acceptance by
signing below.

                                          Very truly yours,

                                          Farah Incorporated

                                          /s/ Richard C. Allender
                                          Richard C. Allender
                                          Chairman of the Board,
                                          President and Chief Executive Officer



Agreed and accepted as of the 5th day of December, 1997:





/s/ Russell G. Gibson
Russell G. Gibson



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