UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                    FORM 10-Q


[X]     QUARTERLY  REPORT  PURSUANT  TO  SECTION  13  OR  15(d)  OF  THE
        SECURITIES  EXCHANGE  ACT  OF  1934

For  the  quarterly  period  ended  October  2,  1999
OR
[ ]     TRANSITION  REPORT  PURSUANT  TO  SECTION  13  OR  15  (d)  OF  THE
        SECURITIES  EXCHANGE  ACT  OF  1934

For  the  transition  period  from  ____________  to  ____________

Commission  File  number  333-376-17

                                DELTA MILLS, INC.
                                -----------------
             (Exact name of registrant as specified in its charter)

               DELAWARE                                13-2677657
               --------                            --------------
   (State or other jurisdiction of                 (I.R.S. Employer
    Incorporation or organization)                 Identification No.)

  233  North  Main  Street
  Hammond Square, Suite  200
  Greenville,  South  Carolina                                      29601
  ---------------------------------------                          ---------
 (Address of principal executive offices)                         (Zip Code)

                                  864\232-8301
                                  ------------
              (Registrant's telephone number, including area code)

                                (Not Applicable)
                                ----------------
    (Former name, former address and former fiscal year, if changed since last
                                    report.)

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding  12  months  (or  for such shorter period that the registrant was
required  to  file  such  reports),  and  (2)  has  been  subject to such filing
requirements  for  the  past  90  days.  Yes  [X]  No  [ ].

Indicate  the  number  of  shares outstanding of each of the issuer's classes of
common  stock, as of the latest practicable date. Common Stock, $.01 Par Value--
100  shares  as  of  November  8,  1999.

THE  REGISTRANT  MEETS  THE CONDITIONS SET FORTH IN GENERAL INSTRUCTIONS H(1)(a)
AND  H(1)(b)  OF  FORM  10-Q  AND IS THEREFORE FILING THIS FORM WITH THE REDUCED
DISCLOSURE  FORMAT.

                                        1
<PAGE>
DELTA  MILLS,  INC.

                                      INDEX

PART  I.  FINANCIAL  INFORMATION

Item  1.  Financial  Statements  (Unaudited)

  Condensed  consolidated  balance  sheets--
  October  2,  1999  and  July  3,  1999                                    3-4

  Condensed  consolidated  statements  of  operations--
  Three  months  ended  October  2,  1999  and
  September  26,  1998                                                        5

  Condensed  consolidated  statements  of  cash
  flows-Three  months  ended  October  2,  1999
  and  September  26,  1998                                                   6

  Notes  to  condensed  consolidated  financial
  statements-October  2,  1999                                              7-8

Item  2.  Management's  Discussion  and  Analysis  of
          Financial  Condition  and  Results  of  Operations               9-10

Part II.  OTHER  INFORMATION

Item  1.  Legal  Proceedings                                                 11

Item  5.  Other  Information                                                 11

Item  6.  Exhibits  and  Reports  on  Form  8-K                              11

SIGNATURES                                                                   12

                                        2
<PAGE>
<TABLE>
<CAPTION>
PART  I.  FINANCIAL  INFORMATION

ITEM  1.  FINANCIAL  STATEMENTS

DELTA  MILLS,  INC.

CONDENSED CONSOLIDATED BALANCE SHEETS                                   October 2,   July 3,
                                                                           1999        1999
                                                                        -----------  --------
                                                                         (Unaudited)

                                                                             (In thousands)
<S>                                                                     <C>          <C>
ASSETS

CURRENT ASSETS

  Cash and cash equivalents                                             $    22,821  $  9,903
  Accounts receivable:
    Factor and other                                                         57,194    69,881
    Affiliates                                                                5,522    12,994
                                                                        -----------  --------
                                                                             62,716    82,875
Less allowances for doubtful accounts and returns                               143       291
                                                                        -----------  --------
                                                                             62,573    82,584

Inventories:
  Finished goods                                                              9,581     9,122
  Work in process                                                            28,382    29,201
  Raw materials and supplies                                                  7,937     7,144
                                                                        -----------  --------
                                                                             45,900    45,467

Current assets of discontinued operations                                       692       780
Deferred income taxes                                                         2,509     2,482
                                                                        -----------  --------
                                    TOTAL CURRENT ASSETS                    134,495   141,216

PROPERTY, PLANT AND EQUIPMENT
  Cost                                                                      200,911   200,723
  Accumulated depreciation                                                   89,177    85,743
                                                                        -----------  --------
                                                                            111,734   114,980

DEFERRED LOAN COSTS AND OTHER ASSETS                                          4,582     4,755
                                                                        -----------  --------
                                           TOTAL ASSETS                 $   250,811  $260,951
                                                                        ===========  ========
</TABLE>

                                        3
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<TABLE>
<CAPTION>
DELTA  MILLS,  INC

CONDENSED  CONSOLIDATED  BALANCE  SHEETS-Continued

                                                                 October 2,    July 3,
                                                                    1999        1999
                                                                ------------  ---------
                                                                 (Unaudited)

                                                                     (In thousands)
<S>                                                             <C>           <C>
LIABILITIES

CURRENT LIABILITIES
  Trade accounts payable                                        $    11,710   $ 15,887
  Payable to affiliates                                               1,520        571
  Accrued employee compensation                                       1,876      4,014
  Accrued and sundry liabilities                                     14,421     18,381
  Accrued restructuring charges                                         700        750
                                                                ------------  ---------
                TOTAL CURRENT LIABILITIES                            30,227     39,603

LONG-TERM DEBT                                                      150,000    150,000
DEFERRED INCOME TAXES                                                15,547     15,547
OTHER LIABILITIES AND DEFERRED CREDITS                                6,326      6,040


SHAREHOLDERS' EQUITY
  Common Stock, par value $.01--authorized                                0          0
    3,000 shares, issued and outstanding 100 shares
  Additional paid-in capital                                         51,792     51,792
  Retained earnings (deficit)                                        (3,081)    (2,031)
                                                                ------------  ---------
TOTAL SHAREHOLDERS' EQUITY                                           48,711     49,761
                                                                ------------  ---------

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY                      $   250,811   $260,951
                                                                ============  =========
</TABLE>

                                        4
<PAGE>
<TABLE>
<CAPTION>
DELTA  MILLS,  INC.

CONDENSED  CONSOLIDATED  STATEMENTS  OF  OPERATIONS  (UNAUDITED)

                                                                       Three Months Ended
                                                               --------------------------------
                                                                 October 2,      September 26,
                                                                    1999             1998
                                                               ---------------  ---------------
                                                                        (In thousands)
<S>                                                            <C>              <C>
Net sales to non-affiliated parties                            $       58,008   $       83,702
Net sale to affiliated parties                                          7,310            8,715
                                                               ---------------  ---------------
Net sales                                                              65,318           92,417
Cost of goods sold                                                     59,501           75,229
                                                               ---------------  ---------------
Gross profit on sales                                                   5,817           17,188
Selling, general and administrative                                     3,409            3,948
Other (income)                                                            (33)             (25)
                                                               ---------------  ---------------
                     OPERATING PROFIT                                   2,441           13,265

Interest expense (income):
  Interest expense                                                      4,313            4,514
  Interest (income)                                                      (145)             (25)
                                                               ---------------  ---------------
                                                                        4,168            4,489

INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAXES           (1,727)           8,776
Income tax expense (benefit)                                             (677)           3,379
                                                               ---------------  ---------------

INCOME (LOSS) FROM CONTINUING OPERATIONS                               (1,050)           5,397

Gain on disposal of discontinued operations
  less applicable income taxes                                              0            2,632
                                                               ---------------  ---------------

NET INCOME (LOSS)                                              $       (1,050)  $        8,029
                                                               ===============  ===============
</TABLE>

                                        5
<PAGE>
<TABLE>
<CAPTION>
DELTA  MILLS,  INC.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)

                                                       Three Months Ended
                                                  -----------------------------
                                                   October 2,    September 26,
                                                      1999           1998
                                                  ------------  ---------------
                                                         (In Thousands)
<S>                                               <C>           <C>
OPERATING ACTIVITIES
Net Income (loss)                                 $    (1,050)  $        8,029

Adjustments to reconcile net income to net cash
  provided by operating activities:
    Discontinued operations                                 0           10,903
    Depreciation                                        3,434            3,432
    Amortization                                          173              (65)
    Other                                                 138            3,754
    Changes in operating assets and liabilities        11,800          (20,060)
                                                  ------------  ---------------

NET CASH PROVIDED BY OPERATING ACTIVITIES              14,495            5,993

INVESTING ACTIVITIES
  Property, plant and equipment:
  Purchases                                            (1,577)          (3,153)
  Proceeds of dispositions                                  0              566
Investing activities of discontinued operations             0              (44)
Other                                                       0               87
                                                  ------------  ---------------
NET CASH PROVIDED (USED) BY
                        INVESTING ACTIVITIES           (1,577)          (2,544)

FINANCING ACTIVITIES
  Proceeds from revolving lines of credit                   0           57,365
  Repayments on revolving lines of credit                   0          (59,000)
                                                  ------------  ---------------

NET CASH PROVIDED (USED)
 BY FINANCING ACTIVITIES
                                                            0           (1,635)
                                                  ------------  ---------------

INCREASE (DECREASE) IN CASH AND
  CASH EQUIVALENTS                                     12,918            1,814

Cash and cash equivalents at beginning of year          9,903              544
                                                  ------------  ---------------

CASH AND CASH EQUIVALENTS AT END OF PERIOD        $    22,821   $        2,358
                                                  ============  ===============
</TABLE>

                                        6
<PAGE>
DELTA  MILLS,  INC.
NOTES  TO  CONDENSED  CONSOLIDATED  FINANCIAL  STATEMENTS  (UNAUDITED)

October  2,  1999

NOTE  A--BASIS  OF  PRESENTATION

The  accompanying unaudited consolidated condensed financial statements of Delta
Mills,  Inc.  ("the  Company")  have  been prepared in accordance with generally
accepted  accounting  principles  for interim financial information and with the
instructions  to  Form 10-Q and Article 10 of Regulation S-X.  Accordingly, they
do  not  include  all  of  the  information  and footnotes required by generally
accepted  accounting  principles  for  complete  financial  statements.  In  the
opinion  of  management,  all  adjustments  considered  necessary  for  a  fair
presentation  have  been included.  Operating results for the three months ended
October  2,  1999  are  not  necessarily  indicative  of the results that may be
expected  for  the  year ending July 1, 2000.  For further information, refer to
the  consolidated  financial  statements  and  footnotes thereto included in the
Company's  annual  report  on  Form  10-K  for  the  year  ended  July  3, 1999.

NOTE  B--DISCONTINUED  OPERATIONS

On  March 3, 1998, the Company made the decision to close its Stevcoknit Fabrics
division.   Accordingly,  results  of  that  segment  have  been  reported  as
discontinued  operations.  During  the  first  quarter  of fiscal year 1999, the
Company  reduced the estimate of the cost to close the business and recognized a
credit  of  $2.6 million in discontinued operations, net of income taxes of $1.8
million.

The  assets of discontinued business at October 2, 1999 and July 3, 1999, are as
follows:

                                       October 2,   July 3,
(In thousands)                                1999      1999
                                       -----------  --------
Accounts Receivable (net of reserves)  $       675  $    763
 Other current assets                           17        17
                                       -----------  --------
      Total current assets             $       692  $    780
                                       ===========  ========

Summarized  results of operations for discontinued business are as follows: (In
thousands)

                                       Three  Months  Ended
                                    ---------------------------
                                    October 2,   September 26,
                                       1999           1998
                                    -----------  --------------
Net Sales                           $         0  $        2,000
Cost and expenses                             0           2,000
                                    -----------  --------------
Total from discontinued operations  $         0  $            0
                                    ===========  ==============

                                        7
<PAGE>
NOTE  C--SUMMARIZED  FINANCIAL  INFORMATION  OF  SUBSIDIARY

Delta  Mills  Marketing,  Inc.  (the  "Guarantor")  does not comprise a material
portion  of the Company's assets or operations.  The Guarantor is a wholly-owned
subsidiary  of  the  Company  and  has fully and unconditionally guaranteed (the
"Guarantee")  the  Company's payment of principal, premium, if any, interest and
certain liquidated damages, if any, on the Company's senior notes (the "Notes").
The  Guarantor's  liability  under  the Guarantee is limited to such amount, the
payment  of  which  would  not  have  left  the  Guarantor  insolvent  or  with
unreasonably  small  capital  at  the time its Guarantee was entered into, after
giving  effect  to  the incurrence of existing indebtedness immediately prior to
such  time.

The Guarantor is the sole subsidiary of the Company.  All future subsidiaries of
the  Company  will  provide  guarantees  identical  to  the one described in the
preceding paragraph unless such future subsidiaries are Receivables Subsidiaries
(as defined in the indenture relating to the Notes).  Such additional guarantees
will  be  joint  and  several  with  the  Guarantee  of  the  Guarantor.

The Company has not presented separate financial statements or other disclosures
concerning  the  Guarantor  because  Company management has determined that such
information  is  not  material  to  investors.

Summarized financial information for the Guarantor is as follows (in thousands):


                          October 2,    July 3,
                             1999        1999
                         ------------  ---------

Current assets           $       194   $    194
Noncurrent assets                100         71
Current liabilities              499        560
Noncurrent liabilities         1,079        980
Stockholder's (deficit)       (1,284)    (1,275)

Summarized  results  of  operations  for  the  Guarantor  are  as  follows  (in
thousands):

                                            Three  Months  Ended
                                       -----------------------------
                                        October 2,    September 26,
                                           1999           1998
                                       ------------  ---------------
Net sales - intercompany commissions   $       944   $        1,377
Costs and expenses                           1,043            1,327
Income from continuing operations               (9)             184
Net profit (loss)                               (9)             (83)


NOTE  D--LONG-TERM  DEBT,  CREDIT  ARRANGEMENTS,  AND  NOTES  PAYABLE

At  each  of July 3, 1999 and October 2, 1999, no amounts were outstanding under
the  Company's  bank  credit  facility.  The Company's first fiscal 2000 quarter
operating  results have caused the Company not to be in compliance at the end of
that  quarter  with  the credit facility's covenants respecting minimum interest
coverage  ratio,  maximum  leverage  ratio and minimum consolidated tangible net
worth.  The same covenants are contained in, and therefore a default also exists
under,  operating  leases  of  the  Company with an aggregatte outstanding lease
balance  f\of approximately $5.5 million.  The company intends to negotiate with
its  bank  lenders  amendments  of  the  applicable  covenants  (which  will
correspondingly  amend  the operating lease covenants) together with a reduction
in  borrowing  availability  under  the  bank  credit  facility  to a level more
consistent  with  the  Company's  needs and plans.  The Company believes that it
will  be able to enter into such an amendment agreement on terms satisfactory to
it.  Accordingly,  the  Company  does  not believe that these credit facility or
operating  lease  covenant  defaults  will have a material adverse effect on the
Company.

                                        8
<PAGE>
Item  2.  MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL  CONDITION  AND
             RESULTS  OF  OPERATIONS

     The  following  discussion  contains  certain "forward-looking statements".
All  statements,  other  than  statements  of  historical  fact,  that  address
activities,  events or developments that the Company expects or anticipates will
or  may  occur  in the future, including such matters as future revenues, future
cost  savings,  future  capital  expenditures,  business  strategy,  competitive
strengths, goals, plans, references to future success and other such information
are  forward-looking statements.  The words "estimate", "project", "anticipate",
"expect",  "intend",  "believe" and similar expressions are intended to identify
forward-looking  statements.

     The  forward-looking  statements  in this Quarterly Report are based on the
Company's  expectations  and  are  subject  to  a  number  of business risks and
uncertainties, any of which could cause actual results to differ materially from
those  set  forth  in or implied by the forward-looking statements.  These risks
and  uncertainties  include,  among  others,  changes  in  the retail demand for
apparel  products,  the  cost  of  raw  materials, competitive conditions in the
apparel  and  textile  industries,  the  relative  strength of the United States
dollar  as  against other currencies, changes in United States trade regulations
and  the  discovery of unknown conditions (such as with respect to environmental
matters, Year 2000 readiness and similar items).  The Company does not undertake
publicly  to  update or revise the forward-looking statements even if it becomes
clear  that  any  projected  results  will  not  be  realized.

The  Company  manufactures  and  sells  finished woven fabrics to non-affiliated
parties  and manufactures and sells yarn, primarily to Delta Apparel, a division
of  Duck  Head  Apparel  Company,  Inc.,  which is owned by the Company's parent
company,  Delta  Woodside  Industries,  Inc.

Net  sales  to  non-affiliated parties for the first quarter of fiscal year 2000
were $58.0 million as compared to $83.7 million in the same quarter of the prior
fiscal  year,  a  decrease  of  31%.  Sales  decreases  were  in both cotton and
synthetic  fabric  volume  with  the  principal decline in synthetic fabric unit
sales.  The change in synthetic fabric sales is related to weak market demand as
a  result  of  increased  import  pressure.  The  Company  is  in the process of
downsizing  this  portion  of the business in order to match capacity to current
market  demand.  To  a  lesser extent, market demand for cotton twill fabric has
also declined.  Management believes this decline in cotton twills, the Company's
core  product,  is  the  result  of garment manufacturers and the related sector
moving  through  a  backlog  of  inventory  that  has resulted in a slow down of
replenishment  orders  to  the  fabric  supplier.

Net  sales  to affiliated parties for the first quarter of fiscal year 2000 were
$7.3 million as compared to $8.7 million in the same quarter of the prior fiscal
year.  The  decrease  was  due  to  a  change  in  the  market price for yarn in
accordance  with  the  transfer  price  agreement  between  the affiliates.  The
Company  believes  that  the affiliate will continue to purchase yarn throughout
the second quarter of fiscal year 2000 at approximately the same level as during
the  first  fiscal  quarter.

Gross profit as a percent of sales was 8.9% for the first quarter of fiscal year
2000  compared  to  18.6% in the prior year quarter.  This 9.7 point decline was
primarily  due to the sales volume declines and related manufacturing efficiency
losses.  Also  contributing to this decline in gross profit were losses incurred
in  the  first quarter of fiscal year 2000 as downsizing of the synthetic fabric
facilities  continued  in  order  to  match  capacity  with  reduced demand.  In
addition,  the  prior  year  quarter included an approximately $1.4 million gain
from  the  USDA  cotton  rebate  program that was not in effect during the first
quarter  of  the  current  year.

Selling,  general  and  administrative  cost were $3.4 million and 5.2% of sales
compared  to  $3.9  million  and  4.3%  of  sales  in  the  prior  year quarter.

The  Company  reported a net loss from continuing operations of $1.1 million for
the  first  quarter  of  fiscal  year 2000 as compared to income from continuing
operations  of  $5.4  million  in  the prior year quarter.  The net loss for the
current  quarter  was  $1.1 million compared to net income of $8.0 for the prior
year  quarter.  Net  income  for  the prior year quarter included a gain of $2.6
million  from  discontinued  operations.

The  Company's order backlog at October 2, 1999 was $59.2 million, down from the
$93.2  million  order  backlog  at  September  26, 1998.  The decline was spread
throughout  all  product  lines.

                                        9
<PAGE>
Item  2.  MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL  CONDITION  AND
          RESULTS  OF  OPERATIONS  -  CONTINUED

Inventory  for  the quarter ended October 2, 1999 was contained at $45.9 million
in  line  with  reduced  sales volume.  This compares with inventory of $45.5 at
July  3,  1999  and  $58.6  million  at  September  26,  1998.

The Company has a variety of computers and systems that are subject to Year 2000
issues.  The Year 2000 problem arose because many existing computer programs use
only  the  last two digits to refer to a year.  Therefore, these programs do not
properly  recognize  a  year that begins with "20" instead of the familiar "19".
If  not  corrected,  many  computer  applications could fail, or cause erroneous
results.  The  Company  has  considered  the  impact  of Year 2000 issues on the
Company's  computer  information  systems  and other equipment that use embedded
technology such as micro-controllers, and has developed a remediation plan.  The
Company's Year 2000 plan includes 1) Identifying year 2000 issues, 2) Assessment
and  prioritization  of  issues,  3)  Remediation,  and 4) Testing for Year 2000
compliance.  Because  the Company has a wide variety of systems and equipment at
various  locations  affected  by  the  Year  2000  issue, various aspects of the
Company's  Year  2000  efforts are at different stages of progress.  Most of the
work now being done involves testing of Year 2000 solutions, tracking key vendor
compliance, and testing contingency plans. As a part of its plan to achieve Year
2000  compliance,  the  Company  decided  to  accelerate  the  schedule  for
implementation  of  certain data collection systems.  The cost of these systems,
which  should  be  in  place  prior  to  the  end of 1999, is approximately $1.2
million.  In  addition,  the  Company  spent  approximately  $21,000 on software
improvements  and  remediation work in fiscal year 1998, $216,000 in fiscal year
1999,  and $81,000 in the first quarter of fiscal year 2000. The Company expects
to  spend  an additional $131,000 in the second quarter of fiscal year 2000.  No
further  significant  spending  is  anticipated  for  remediation  and  software
improvements.  Most  key  vendors  and  customers  have  documented assurance of
current  or  planned  readiness  for  the year 2000.  The most likely worst-case
scenario  is that certain non-critical business systems might fail.  The Company
has  developed contingency plans for all systems that had not been remediated as
of  October  2,  1999.  Contingency  plans include the option to disable certain
systems  or  to  use alternate methods of providing the same or similar service.
The  Company  does  not  believe  that  these  non-critical  systems will have a
material  adverse  impact  on the Company's ability to generate revenue.  In the
event  that  the  Company  is unable to implement all or a part of its Year 2000
plan,  then some of the Company's computer systems could fail.  Any liability or
lost  revenue  associated with systems failure cannot be reasonably estimated at
this  time.

At  each  of July 3, 1999 and October 2, 1999, no amounts were outstanding under
the  Company's  bank  credit  facility.  The Company's first fiscal 2000 quarter
operating  results have caused the Company not to be in compliance at the end of
that  quarter  with  the credit facility's covenants respecting minimum interest
coverage  ratio,  maximum  leverage  ratio and minimum consolidated tangible net
worth.  The same covenants are contained in, and therefore a default also exists
under,  operating  leases  of  the  Company  with an aggregate outstanding lease
balance  of  approximately  $5.5 million.  The Company intends to negotiate with
its  bank  lenders  amendments  of  the  applicable  covenants  (which  will
correspondingly  amend  the operating lease covenants) together with a reduction
in  borrowing  availability  under  the  bank  credit  facility  to a level more
consistent  with  the  Company's  needs and plans.  The Company believes that it
will  be able to enter into such an amendment agreement on terms satisfactory to
it.  Accordingly,  the  Company  does  not believe that these credit facility or
operating  lease  covenant  defaults  will have a material adverse effect on the
Company.

The  Company  believes  that  cash  flow  generated  by its operations and funds
available  under its current credit facilities will be sufficient to service its
debt,  to  satisfy  its day-to-day working capital requirements, and to fund its
planned  capital  expenditures.

Item  3.  QUANTITATIVE  AND  QUALITATIVE  DISCLOSURES  ABOUT  MARKET  RISK

As  a part of the Company's business of converting fiber to finished fabric, the
Company  makes raw cotton purchase commitments and then fixes prices with cotton
merchants who buy from producers and sell to textile manufacturers.  Daily price
fluctuations  are  minimal, yet long-term trends in price movement can result in
unfavorable  pricing  of  cotton.  Before  fixing  prices,  the Company looks at
supply  and  demand  fundamentals,  recent  price  trends and other factors that
affect  cotton  prices.  The  Company  also  reviews  the backlog of orders from
customers as well as the level of fixed price cotton commitments in the industry
in  general.  A  10%  decline  in  market  price  of  the  Company's fixed price
contracts  would  have  a  negative  impact of approximately $3.9 million on the
value  of  the  contracts.

                                       10
<PAGE>
PART  II.  OTHER  INFORMATION

Item  1.       Legal  Proceedings*
Item  5        Other  Information*
Item  6.       Exhibits  and  Reports  on  Form  8-K

              (a)    Exhibits  required  by  Item  601  of  Regulation  S-K
               None

              (b)  The  Company  filed Form 8-K with date of August 26, 1999.
                   Items reported were:

                   Item  5.  Other  Events
                   Item  7.  Financial  Statements  and  Exhibits

*Items  1  and  5  are  not  applicable

                                       11
<PAGE>
                                   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  thereunto  duly  authorized.



                                        Delta  Mills,  Inc.
                                        -------------------
                                        (Registrant)




Date  November 16, 1999                 /s/  David  R.  Palmer
      ----------------                  ----------------------
                                         David R. Palmer
                                         Controller
                                        (Authorized signatory and
                                         chief accounting  officer)

                                       12
<PAGE>