EXHIBIT 21

SUBSIDIARIES OF DELTA APPAREL, INC.
                
Listed below are the subsidiaries of Delta Apparel, Inc.:

(1)
M. J. Soffe, LLC, a North Carolina limited liability company.

(2)
Junkfood Clothing Company, a Georgia corporation.

(3)
To The Game, LLC, a Georgia limited liability company.

(4)
Art Gun, LLC, a Georgia limited liability company.

(5)
Delta Apparel Honduras, S.A., a Honduran sociedad anónima.

(6)
Delta Campeche, S.A. de C.V., a Mexican sociedad anónima de capital variable.
    
(7)
Delta Cortes, S.A., a Honduran sociedad anónima.

(8)
Campeche Sportswear, S de RL de CV, a Mexican sociedad de responsabilidad de capital variable.
    
(9)
Textiles La Paz, LLC, a North Carolina limited liability company.

(10)    Ceiba Textiles, S de RL, a Honduran sociedad de responsabilidad limitada.

(11)     Atled Holding Company Honduras, S de RL, a Honduran sociedad de responsabilidad limitada.

(12)    LaPaz Honduras, S de RL, a Honduran sociedad de responsabilidad limitada.