Document:

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Our ref:         APO/NDW /cp/131868                [LOGO] BAKER TILLY
Your ref:

                                                   2 Bloomsbury Street
                                                   London WC1B 3ST
                                                   Tel: +44 (0)20 7413 5100
                                                   Fax: +44 (0)20 7413 5101
                                                   DX: 1040 London/Chancery Lane
                                                   www.bakertilly.co.uk

                                                                      5 May 2003
The Board of Directors
Delta Galil Industries Limited
Textile House
2 Kaufman Street
Tel Aviv 68012
Israel

Dear Sirs

DELTA TEXTILES (LONDON) LIMITED
YEAR ENDED 31 DECEMBER 2002
CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the use in the Annual Report on Form 20-F of Delta Oalil
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
Oalil Industries Limited 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 of
F-3 (Registration No. 333-12984) (ii) three Registration Statements on Form S-8
of Delta Galil Industries Ltd. (Registration Nos. 333-12608 and 333-13716 and
333-102247).

Yours faithfully

/s/ Baker Tilly
Baker Tilly<PAGE>
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<S>                                                             <C>
JOSEPH MOSHKOVSKY                                               CERTIFIED PUBLIC ACCOUNTANT
747 Third Avenue, 4th Floor, New York, NY 10017-2803                        ISRAEL & U.S.A.
-------------------------------------------------------------------------------------------
E-Mail:  joseph@moshkovsky.com                                      Telephone: 212-838-4646
         http://www.moshkovsky.com                                  Facsimile: 212-838-8155

                                                                                May 5, 2003

                                          EXHIBIT J
                                          ---------

                                    ACCOUNTANT'S 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 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
Oalil Industries Ltd. (Registration Nos. 333-12608, 333-13716 and 333-102247).

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                                                              AUDITORES
                                                                 ---
                                                                  &
                                                                 ---
                                                              EXPERTOS
                                                              ASOCIADOS

-----------------------------------
          NUEVA DIRECCION
          ---------------

Calle Alfonso XII, 8 - Bajo derecha
            28014 Madrid
               Espana
-----------------------------------

                                                              EXHIBIT J
                                                              ---------

                                                         ACCOUNTANTS'CONSENT

The Board of Directors
Delta Galillndustries Ltd.

We consent to the use in the Annual Report on Fonn 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 Fonn F-3 (Registration No. 333-12984) and (ii) three Registration Statements on Fonn S-8 of Delta Galil Industries Ltd.
(Registration Nos. 333-12608, 333-13716 and 333-102247).

Pierre Emmanuel Barris

  AUDITORES Y EXPERTOS ASOCIADOS, SL - Antonio Maura, 8 - 28014 Madrid - Tel (91) 523.10.38 - Fax (91) 523.21.98" NIF: ESB 81319386
          Inscrita en el Registro Mercanti1 de Madrid, Torno 10.606, Folio 104, Secci6n 8, Hoja M 168.131, Inscripcion 1(a)
                Sociedad de Auditoria inscrita en el Registro Oficial de Auditores de Cuentas con el n(degree) SI025
                    Miembro del Instituto de Auditores-Censores Jurados de Cuentas de Espana con el n(degree) 493

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                                                                 ---<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 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 of F-3 (Registration No. 333-12984) (ii) the Registration Statements
on Form S-8 of Delta Galil Industries Ltd. (Registration Nos. 333-12608,
333-13716 and 333-102247).

Ernst & Young A udjt

/s/ Philippe Thomas

Philippe Thomas

Partner<PAGE>

[LOGO] R  RICHTER, USHER
          & VINEBERG                         CHARTERED ACCOUNTANTS
                                             Toronto o Montreal

                                             90 Eglington Avenue East, Suite 700
                                             Toronto, Ontario M4P 2Y3

                                             Telephone: (416) 932-8000
                                             Facsimile: (416) 932-6200

May 26, 2003

PRIVATE AND CONFIDENTIAL

Delta Galil Industries Ltd.
2 Kaufman Street
68012 Tel Aviv
Israel

Attention:  The Board of Directors

Dear Sirs:

Re:  Accountants' Consent

We consent to the ue in the Annua1 Report on Form 20-F of Delta Galil Industries
Ltd. filed with the United States Securities and Exchange Commission, of our
report dated February 3, 2003 on the balance sheet of Dominion Hosiery Inc. as
at December 31, 2002 and the statements of income, changes in shareholer's
equity and cash flows for the year then ended and to the incorporation by
reference of such report into (i) the Registration Statement of F-3
(Registration No. 333-12984) (ii) three Registration Statements on Form S-8 of
Delta Galil Industries Ltd. (Registration Nos. 333-12608, 333-13716 and
333-102247).

Yours very truly,

RICHTER, USHER & VINEBERG

/s/

Steven Held, CA

SH:ads<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 January 15, 2003 on the balance sheet of Delta Textile Egypt
as at December 31, 2002 and the statements of income and retained earnings,
changes in shareholders equity and cash flows for the years ended December 31,
2002, 2001 and 2000 and to the incorporation by reference of such reports into
(i) the Registration Statement of F-3 (Registration No. 333-12984) (ii) Three
Registration Statements on Form S-8 of Delta Galil Industries Ltd. (Registration
Nos. 333- 12608, 333-13716 and 333-102247).

/s/ Emad H. Ragheb
--------------------------------

--------------------------------
January 15,2003<PAGE>

                                                                    EXHIBIT 10.9

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

     In connection with the Annual Report of Delta Galil Industries Ltd. (the
"Company") on Form 20-F for the period ending December 31, 2002, as filed with
the Securities and Exchange Commission on the date hereof (the "Report"), the
undersigned hereby certifies that to the best of my knowledge:

          1. The Report fully complies with the requirements of Section 13(a) of
the Securities Exchange Act of 1934; and

          2. The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of the
Company.

Date: June 26, 2003

                     /s/ Arnon Tiberg
                     -------------------
                     Name:  Arnon Tiberg
                     Title: Chief Executive Officer<PAGE>

                                                                   EXHIBIT 10.10

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

     In connection with the Annual Report of Delta Galil Industries Ltd. (the
"Company") on Form 20-F for the period ending December 31, 2002, as filed with
the Securities and Exchange Commission on the date hereof (the "Report"), the
undersigned hereby certifies that to the best of my knowledge:

          1. The Report fully complies with the requirements of Section 13(a) of
the Securities Exchange Act of 1934; and

          2. The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of the
Company.

Date: June 26, 2003

                     /s/ Aviram Lahav
                     -------------------
                     Name:  Aviram Lahav
                     Title: Chief Financial Officer

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