GALEY & LORD INC
LETTER
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<TYPE>EX-10.74
<SEQUENCE>4
<FILENAME>dex1074.txt
<DESCRIPTION>LETTER
<TEXT>
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                                                                   Exhibit 10.74


February 1, 2002

Leonard F. Ferro
Vice President and Chief Accounting Officer

Galey & Lord, Inc.
P.O. Box 35528
Greensboro, NC

Dear Sir:

Note B of Notes to consolidated balance sheets of Galey & Lord, Inc. as of
December 29, 2001, and the related consolidated statements of operations,
stockholders' equity (deficit) and cash flows for the three months ended
December 29, 2001 included in its Form 10-Q for the three months ended December
29, 2001 describes a change in the method of accounting for inventories from the
first-in, first-out method of valuing inventory to the last-in, last out method
of valuing inventory for its Swift Denim business. We conclude that such change
in the method of accounting is to an acceptable alternative method which, based
on your business judgment to make this change and for the stated reasons, is
preferable in your circumstances. We have not conducted an audit in accordance
with generally accepted auditing standards of any financial statements of the
Company as of any date or for any period subsequent to September 29, 2001, and
therefore we do not express any opinion on any financial statements of Galey &
Lord, Inc. subsequent to that date.




                                                     Very truly yours,


                                                     Ernst & Young LLP

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