1

        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 March 28, 1998

                               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       No  X  .

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 February 4, 1998

PART I - All items are omitted.

The Company expects to file these items in an amendment pursuant to Rule 
12-B25.


PART II.  OTHER INFORMATION

Item 1.   Legal Proceedings*

Item 2.   Changes in Securities and Use of Proceeds*

Item 3.   Defaults upon Senior Securities*

Item 4.   Submission of Matters to a Vote of Security Holders*

Item 5.   Other Information

Item 6.   Exhibits and Reports on Form 8-K

                  4.2.7  Amendment and Waiver Agreement dated as of May 7
                         1998 respecting Credit Agreement dated as of
                         August 25, 1997.            

          (b)  The company filed Form 8-K with date of March 9, 1998.


                   Item 5: Decision to close Stevcoknits Fabric
Company.









* Items 1, 2, 3 and 4 are not applicable
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                             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 Woodside Industries, Inc.
                                  
                                   (Registrant)





Date            May 8, 1998        /s/Robert W. Humphreys
                                   Vice President - Finance