SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                             CURRENT REPORT PURSUANT
                          TO SECTION 13 or 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

        DATE OF REPORT (Date of earliest event reported): August 18, 2006


                               Delta Apparel, Inc.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


                                     Georgia
                          ----------------------------
                          (State or Other Jurisdiction
                                of Incorporation)


        1-15583                                            58-2508794
------------------------                       ---------------------------------
(Commission File Number)                       (IRS Employer Identification No.)


2750 Premiere Parkway, Suite 100, Duluth, Georgia                     30097
-------------------------------------------------                ---------------
    (Address of principal executive offices)                        (Zip Code)


                                 (678) 775-6900
                         ------------------------------
                         (Registrant's Telephone Number
                              Including Area Code)


                                 Not Applicable
          -------------------------------------------------------------
          (Former name or former address, if changed since last report)


Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below)

[]   Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR 230.425)

[]   Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

[]   Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR 240.14d-2(b))

[]   Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR 240.13e-4(c))



Item 2.02       Results of Operations and Financial Condition

     On August 18, 2006, the Company issued a press release containing financial
information  and  accompanying  discussion for the quarter and fiscal year ended
July 1, 2006.


Item 7.01       Regulation F-D Disclosure

     On August 18, 2006, Delta Apparel, Inc. issued its earnings release for the
fiscal quarter and year ended July 1, 2006. The earnings release is set forth as
Exhibit 99.1 to this Current  Report and is  incorporated  herein by  reference.
Robert W. Humphreys,  President and CEO, will hold an analyst conference call on
Friday,  August 18, 2006 at 9:00 a.m. Eastern Time to discuss  financial results
and give a business  update.  The conference call will be broadcast  through the
Company's web site at www.deltaapparel.com.  Investors may listen to the call by
selecting "investor relations" then "company news." A replay of the webcast will
be  available  within  one hour of the call and will be  archived  at the  above
address for 30 days following the release.

     The information in this Form 8-K and the Exhibit  attached hereto shall not
be deemed  "filed" for purposes of Section 18 of the Securities Act of 1934, nor
shall it be deemed  incorporated by reference in any filing under the Securities
Act of 1933,  except as shall be  expressly  set forth by specific  reference in
such filing.


Item 9.01       Financial Statements and Exhibits

(c)  The following exhibits are included with this Report:

     99.1       Press release issued by Delta Apparel, Inc. on August 18, 2006.



                                   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 hereunto duly authorized.



                                         DELTA APPAREL, INC.



Date: August 18, 2006                    /s/ Deborah H. Merrill
                                         ---------------------------------------
                                         Deborah H. Merrill
                                         Vice President, Chief Financial Officer
                                         and Treasurer



EXHIBIT INDEX

Exhibit Number   Description
--------------   -----------

99.1             Press release issued by Delta Apparel, Inc. on August 18, 2006.