Document:

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                                                                     EXHIBIT 4.4

<PAGE>

                  SECOND AMENDMENT TO STOCK PURCHASE AGREEMENT

     This SECOND AMENDMENT to the Stock Purchase Agreement dated as of December
21, 2000, by and among DELTA GALIL INDUSTRIES LTD., a company organized under
the laws of the State of Israel ("DELTA"), WUNDIES INDUSTRIES, INC., a Delaware
corporation and a wholly owned subsidiary of Delta ("PURCHASER"), INNER SECRETS
INC., a New Jersey corporation (the "COMPANY") and NORTON SLOAN, MELISSA MILLER,
DIANA BARADARIAN and JACK THEKKEKARA (each, an "INDIVIDUAL SHAREHOLDER" and
together, the "SELLING SHAREHOLDERS"), as amended by the First Amendment to the
Agreement dated as of January 5, 2001 (the "AGREEMENT").

     WHEREAS, the closing of the transaction contemplated by the Agreement took
place on January 5, 2001 (the "CLOSING"); and

     WHEREAS, the Agreement provided for certain post-Closing payments from
Purchaser to the Selling Shareholders; and

     WHEREAS, the parties desire to further amend the Agreement to reflect the
parties' understandings with respect to such payments;

     NOW, THEREFORE, the parties hereby agree as follows:

1.   The term "EBITDA" shall mean earnings before interest, income taxes,
     depreciation and amortization, as determined in accordance with US
     generally accepted accounting principles and as reflected on the financial
     statements of Delta Galil USA Inc., a Delaware corporation into which
     Purchaser and the Company were merged ("DELTA USA").

2.   Section 1.3 shall be deleted in is entirety and replaced with the
     following:

     1.3  ADJUSTMENT OF PURCHASE PRICE

     (a)  The Parties hereby agree that the Company's EBITDA for the fiscal year
          ending December 31, 2000 was $13.4 million. Purchaser shall pay the
          Selling Shareholders an aggregate adjustment to the Preliminary
          Purchase Price of $1.6 million (equal to the difference between $13.4
          million and the assumed EBITDA of the Company at Closing of $13
          million, multiplied by four (4)), plus interest of $203,000.

     (b)  In addition, the Purchaser shall pay the Selling Shareholders
          collectively an additional $200,000 pursuant to Section 1.3(b) of the
          Agreement in respect of net collection of customers' receivables
          received by the Company by January 8, 2001.

     (c)  Any amounts will be paid to the Selling Shareholders pro rata in
          accordance with their former shareholdings in the Company.

3.   Section 1.7(a) shall be deleted in its entirety and replaced with the
     following:

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(a)  The Selling Shareholders collectively shall be entitled to a performance
     payment (the "PERFORMANCE PAYMENT") to the extent that EBITDA of Delta USA
     ("DELTA USA EBITDA") meets the targets set forth in the table below.

<TABLE>
<CAPTION>
<S>                                                         <C>
IF DELTA USA EBITDA FOR 2003 IS:                          THEN THE PERFORMANCE PAYMENT WILL BE:
Less than $20 million                                            No Performance Payment
Greater than $20 million and up to $21 million                         $1,675,000
Greater than $21 million and up to $22 million                         $3,350,000
Greater than $22 million and up to $23 million                         $5,025,000
Greater than $23 million                                               $6,700,000

4.   Section 1.7(c), (d), (e) and (f) are deleted in their entirety.

5.   The following shall be added as a new section 1.7(c):

     (c)  If the Performance Payment for 2003 is less than $6,700,000, the
          Selling Shareholders may be entitled to up to the remainder of the
          $6,700,000 not paid for 2003 if Delta USA EBITDA for fiscal year 2004
          meets the targets set forth in the tables below:

     (i)  If 2003 Delta USA EBITDA was less than $20 million, then the
Performance Payment for 2004 will be as follows:

IF DELTA USA EBITDA FOR 2004 IS:                       THEN THE 2004 PERFORMANCE PAYMENT WILL BE:
Less than $20 million                                            No Performance Payment
Greater than $20 million and up to $21 million                         $1,675,000
Greater than $21 million and up to $22 million                         $3,350,000
Greater than $22 million and up to $23 million                         $5,025,000
Greater than $23 million                                               $6,700,000

        (ii) If 2003 Delta USA EBITDA was $20 million to $21 million, then the
Performance Payment for 2004 will be as follows:

  IF DELTA USA EBITDA FOR 2004 IS:                     THEN THE 2004 PERFORMANCE PAYMENT WILL BE:
Greater than $21 million and up to $22 million                         $1,675,000
Greater than $22 million and up to $23 million                         $3,350,000
Greater than $23 million                                               $5,025,000
</TABLE>

                                        2
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     (iii) If 2003 Delta USA EBITDA was $21 million to $22 million, then
Performance Payment for 2004 will be as follows:

<TABLE>
<CAPTION>
<S>                                                    <C>
        IF DELTA USA EBITDA FOR 2004 IS:               THEN THE 2004 PERFORMANCE PAYMENT WILL BE:
Greater than $22 million and up to $23 million                         $1,675,000
Greater than $23 million                                               $3,350,000
</TABLE>

     (iv) If 2003 Delta USA EBITDA was $22 million to $23 million, then if Delta
USA EBITDA for 2004 is greater than $23 million, the Performance Payment for
2004 will be $1,675,000.

6.   The parties hereby acknowledge that, other than the payments described
herein, neither Delta nor Purchaser shall have any other payment obligations to
the Selling Shareholders under the Agreement.

                                        3
<PAGE>

     IN WITNESS WHEREOF, the parties hereto have caused this Second Amendment to
the Agreement to be duly executed as of this 23rd day of April, 2003.

                                                 DELTA GALIL INDUSTRIES LTD.

                                                 By: /s/ Aviram Lahav
                                                     ----------------
                                                     Name: Avirma Lahav
                                                     Title: CFO

                                                 DELTA GALIL USA, INC.
                                                 (as successor-in-interest to
                                                 Wundies Industries, Inc. and
                                                 Inner Secrets, Inc.)

                                                 By: /s/ Steve Lockcuff
                                                     ------------------
                                                     Name: Steve Lockcuff
                                                     Title: VP Finance

                                                 INDIVIDUAL STOCKHOLDERS:

                                                 By: /s/ Norton Sloan
                                                     ----------------
                                                     Name: Norton Sloan

                                                 By: /s/ Melissa Miller
                                                     ------------------
                                                     Name: Melissa Miller

                                                 By: /s/ Diana Baradarian
                                                     --------------------
                                                     Name: Diana Baradarian

                                                 By: /s/ Jack Thekkekara
                                                     -------------------
                                                     Name: Jack Thekkekara

                                        4<PAGE>

                              ACCOUNTANTS' CONSENT

The Board of Directors
Delta Galil Industries Ltd.

We consent to the use in the Annual Report on Form 20-F of Delta Galil
Industries Ltd. filed with the United States Securities and Exchange Commission,
of our report dated May 15, 2003 on the consolidated balance sheets of Delta
Galil Industries Ltd. and its subsidiaries as at December 31, 2002 and the
consolidated statements of income, retained earnings and changes in financial
position for the years ended December 31, 2002, 2001 and 2000 and to the
incorporation by reference of such report into (i) the Registration Statement on
Form F-3 (Registration No. 333-12984) and (ii) three Registration Statements on
Form S-8 of Delta Galil Industries Ltd. (Registration Nos. 333-12608, 333-13716
and 333-102247).

Tel-Aviv, Israel                            Kesselman & Kesselman
 June 26, 2003                        Certified Public Accountant (Isr.)<PAGE>

Tel: 972-3-7538300    OREN HOROWlTZ C.P.A AND CONSULTANTS   [LOGO] BAKER TILLY
Fax: 972-3-7538301    l2 HACHILAZON ST., RAMAT GAN 52522           OREN HOROWITZ

The Board of Directors
Delta Galil Industries Ltd.

Re: Accountants' Consent
    --------------------

We consent to the use in the Annual Report on Form 20-F of Delta Galil
Industries Ltd. filed with the United States Securities and Exchange Commission,
of our report dated May 5, 2003 on the consolidated balance sheets of Delta
Galil Industries Ltd. and its subsidiaries as at December 31, 2002 and the
consolidated statements of income, retained earnings and changes in financial
position for the years ended December 31, 2002, 2001 and 2000 and to the
incorporation by reference of such report into (i) the Registration Statement on
Form F-3 (Registration No. 333-12984) and (ii) three Registration Statements on
Form S-8 of Delta Galil Industries Ltd. (Registration Nos. 333-12608, 333-13716
and 333-102247).

                                                  /s/ Oren Horowitz & Co.
                                                      OREN - HOROWITZ & CO.

                                             Certified Public Accountants (Isr.)

3042-1202

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