As filed with the Securities and Exchange Commission on October 22, 1998    
Registration No. ______________________
===========================================================================
                 SECURITIES AND EXCHANGE COMMISSION
                       WASHINGTON, D.C. 20549

                              FORM S-8
                    REGISTRATION STATEMENT UNDER
                     THE SECURITIES ACT OF 1933

                        GARAN, INCORPORATED
       (Exact name of registrant as specified in its charter)

            Virginia                                 No. 13-5665557
 (State or other jurisdiction of       (I.R.S. Employer Identification No.)
 incorporation or organization)
                          350 Fifth Avenue
                      New York, New York 10118
                           (212) 563-2000
(Address, including zip code, and telephone number, including area code, of 
             registrant's principal executive offices)
                          ----------------
             Garan, Incorporated 1998 Stock Option Plan
                        (Full title of plan)
                          ----------------
                      Marvin S. Robinson, Esq.
                  Tannenbaum Dubin & Robinson, LLP
                    1140 Avenue of the Americas
                      New York, New York 10036
                           (212) 302-2900
     (Name, address, including zip code, and telephone number,
             including area code, of agent for service)

                 CALCULATION OF REGISTRATION FEE
===============================================================================
                                         Proposed     Proposed
                            Maximum      Maximum      Maximum
Title of Securities         Amount       Offering     Aggregate    Amount of
to be Registered            to be        Price Per    Offering     Registration
                            Registered   Share        Price        Fee
-------------------------------------------------------------------------------
Common Stock (No Par Value) 200,000     $24.6875*     $4,937,500   $1,497
===============================================================================
 *The price of $ 24.6875 per share, which is the average of the high and low
prices of the Company's Common Stock as reported on the American Stock Exchange
on October 19, 1998, is set forth solely for purposes of calculating the filing
fee.

PAGE
<PAGE>
                             PART II

         INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Documents by Reference

     The following documents filed with the Securities and Exchange Commission
("Commission") are incorporated by reference in this Registration Statement:

    (a)  The Company's Annual Report on Form 10-K for the fiscal year ended
September 30, 1997.

    (b)  The Company's Quarterly Reports on Form 10-Q for the fiscal
quarters ended December 31, 1997, March 31, 1998, and June 30, 1998.

    (c)  All documents subsequently filed by the Company pursuant to
Sections 13(a), 13(c), 14 and 15(d) of the securities Exchange Act of 1934, as
amended ("Exchange Act") prior to the filing of a post-effective amendment
which indicates that all securities offered herein have been sold or which
deregisters all securities then remaining unsold, shall be deemed to be
incorporated by reference in this Registration Statement and to be a part
hereof from the date of filing of such documents.

    The Company will provide, without charge, to each person to whom this
Registration Statement is delivered, on written or oral request, a copy of any
or all of the foregoing documents.  Requests should be directed to Mr.
Alexander J. Sistarenik, Treasurer, Garan, Incorporated, 350 Fifth Avenue, New
York, New York 10118, (212) 563-2000.

Item 4.  Description of Securities

    Not applicable.

Item 5.  Interest of Named Experts and Counsel

    Counsel to the Company, Tannenbaum Dubin & Robinson, LLP, 1140 Avenue of
the Americas, New York, New York 10036, has rendered an opinion to the effect
that the Common Stock offered hereby, when issued in accordance with the Garan,
Incorporated 1998 Stock Option Plan, will be legally and validly issued, fully
paid, and non-assessable.  As of October 19, 1998, Marvin S. Robinson, a
director and the Vice President-General Counsel and Secretary of the Company
and a member of Tannenbaum Dubin & Robinson, LLP, owned 5,956 shares of the
Company's Common Stock having a market value, as of such date, of $147,039.
 
Item 6.  Indemnification of Directors and Officers

    The Virginia Stock Corporation Act gives Virginia corporations the power
to indemnify their present and former officers and directors under certain
circumstances, and the Restated Articles of Incorporation of the Company state
that: "Each person made a party to any action, suit, or proceeding by reason of
the fact that he, his testator or intestate, is or was a director, officer or
employee of the Corporation, or of any corporation which he served as such at
the request of the Corporation, shall be indemnified by the Corporation against
the reasonable expenses, including attorneys' fees, actually and necessarily
incurred by him in connection with the defense of such action, suit or
proceeding, or in connection with any appeal therein, except in relation to
matters as to which it shall be adjudged in such action, suit or proceeding
that such officer, director or employee is liable for negligence or misconduct
in the performance of his duties.  Such right of indemnification shall not be
deemed exclusive of any rights to which such director, officer, or employee may
be entitled under any By-law, agreement, vote of stockholders or otherwise." 
In addition the Company has entered into indemnification agreements with each
of its officers and directors in which it has agreed to indemnify each such
individual for actions taken on behalf of the Company in which the officer or
director believed that his conduct was at least not opposed to the best
interests of the Company and the officer or director was not adjudged liable to
the Company.
    
    The Company maintains, on behalf of its present and former directors and
officers, insurance protection against certain liabilities arising out of the
discharge of their duties and also insurance covering the Company against
indemnification payments to its directors and officers for certain liabilities.

Item 7.  Exemption From Registration Claimed

    Not Applicable.

Item 8.  Exhibits
 
       Exhibit No.          Description of Exhibit
       -------------- ------------------------------------------------
       Exhibit 4.1    Restated Articles of Incorporation of the Company
                      dated May 15, 1986 (filed as an Exhibit to the
                      Company's Annual Report on Form 10-K for the
                      fiscal year ended September 30, 1988, and
                      incorporated herein by reference).
       Exhibit 4.2.   Articles of Amendment of the Restated Articles of
                      Incorporation of the Company dated May 10, 1988
                      (filed as an Exhibit to the Company's Annual
                      Report on Form 10-K for the fiscal year ended
                      September 30, 1988, and incorporated herein by
                      reference).
       Exhibit 4.3.   Articles of Amendment of the Restated Articles of
                      Incorporation dated November 9, 1992 (filed as an
                      Exhibit to the Company's Annual Report on Form
                      10-K for the fiscal year ended September 30,
                      1992, and incorporated herein by reference).
       Exhibit 4.4    By-Laws, as amended through April 21, 1993, of
                      the Company (filed as an Exhibit to the Company's
                      Quarterly Report on Form 10-Q for the quarter
                      ended March 31, 1993, and incorporated herein by
                      reference).
       Exhibit 4.5    Garan, Incorporated 1998 Stock  Option Plan.
       Exhibit 5.1         Opinion of Tannenbaum Dubin & Robinson, LLP.
       Exhibit 23.1   Consent of Tannenbaum Dubin & Robinson, LLP 
                       (contained in Exhibit 5.1).
       Exhibit 23.2   Consent of Citrin, Cooperman & Company, LLP.
       Exhibit 24.1   Power of Attorney (included as part of the
                      signature page to this Registration Statement).

  The Company will provide, without charge, to each person to whom this
Registration Statement is delivered, on written or oral request, a copy of any
and all of the foregoing documents.  Requests should be directed to Mr.
Alexander J. Sistarenik, Treasurer, Garan, Incorporated, 350 Fifth Avenue, New
York, New York 10118, (212) 563-2000.

Item 9.  Undertakings

   (a) The Company hereby undertakes:

          (1)    To file, during any period in which offers or sales are being
made,  a post-effective amendment to this Registration Statement:

                 (i)  To include any prospectus required by Section 10(a)(3)
of the  Securities Act of 1933, as amended ("Securities Act").

                 (ii) To reflect in the prospectus any facts or events
arising  after the effective date of this Registration Statement (or the most
recent post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set forth in the
Registration
Statement;

                 (iii) To include any material information with respect to the
plan of distribution not previously disclosed in this Registration Statement or
any material change to such information in the Registration Statement;

provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed with or furnished to the
Commission by the Company pursuant to Section 13 or Section 15(d) of the
Exchange Act that are incorporated by reference in this Registration Statement.

                  (2) That, for the purpose of determining any liability
under the Securities Act, each such post-effective amendment shall be deemed to
be a new Registration Statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.

                  (3) To remove from registration by means of a
post-effective amendment any of the securities being registered which remain
unsold at the termination of the offering.

   (b) The Company hereby undertakes that, for purposes of determining any
liability under the Securities Act, each filing of the Company's annual report
pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where
applicable, each filing of an employee benefit plan's annual report pursuant to
Section 15(d) of the Exchange Act) that contains a form of prospectus shall be
deemed to be a new Registration Statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.

   (c) Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers, and controlling persons
of the Company pursuant to the foregoing provisions, or otherwise, the Company
has been advised that in the opinion of the Commission such indemnification is
against public policy as expressed in the Securities Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by the Company of expenses incurred or paid
by a director, officer, or controlling person of the Company in the successful
defense of any action, suit, or proceeding) is asserted by such director,
officer, or controlling person in connection with the securities being
registered, the Company, unless in the opinion of its counsel the matter has
been settled by controlling precedent, will submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.


PAGE
<PAGE>
                             SIGNATURES

  Pursuant to the requirements of the Securities Act, the Company, Garan,
Incorporated, certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, on this 22nd day of October, 1998.

                           GARAN, INCORPORATED

                           /S/ SEYMOUR LICHTENSTEIN
                           -------------------------------------------
                           Seymour Lichtenstein, Chairman of the Board
                           Principal Executive Officer
                           
PAGE
<PAGE>
                                                    EXHIBIT 24.1
                         POWER OF ATTORNEY
  We, the undersigned officers and directors of Garan, Incorporated, hereby
severally constitute and appoint Seymour Lichtenstein and William J. Wilson,
and each of them singly, our true and lawful attorneys, with full power to them
and each of them singly, to sign for us in our names in the capacities
indicated below, any amendments to this Registration Statement on Form S-8
(including post-effective amendments), and to file the same, with all exhibits
thereto and other documents in connection therewith, with the Securities and
Exchange Commission, and generally to do all things in our names and on our
behalf in our capacities as officers and directors to enable Garan,
Incorporated to comply with the provisions of the Securities Act of 1933, as
amended, hereby ratifying and confirming our signatures as they may be signed
by our said attorneys, or any of them, to said Registration Statement and all
amendments thereto.

  Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the dates indicated.
 
Signature                            Title                               Date
----------                           -----                               ----
 /S/ SEYMOUR LICHTENSTEIN       Chairman of the Board          October 22, 1998
---------------------------     (Principal Executive Officer)
Seymour Lichtenstein 
  
 /S/ WILLIAM J. WILSON          Vice President - Finance and   October 22, 1998
---------------------------     Administration (Principal
William J. Wilson               Financial and Accounting Officer)

 /S/ STEPHEN J. DONOHUE         Director                       October 22, 1998
-----------------------
Stephen J. Donohue

 /S/ RODNEY FAVER               Director                       October 22, 1998
-----------------------
Rodney Faver 

 /S/ JERALD KAMIEL              Director                       October 22, 1998
-----------------------
Jerald Kamiel

 /S/ FRANK MARTUCCI             Director                       October 22, 1998
-----------------------
Frank Martucci

 /S/ MARVIN S. ROBINSON         Director                       October 22, 1998
-----------------------
Marvin S. Robinson


PAGE
<PAGE>
Exhibit Index
-------------
                                                            Sequentially 
  Exhibit                                                   Numbered
  Number                   Description                      Page
  --------                 -----------                      ----           
  4.1.    Restated Articles of Incorporation of the Company 
          dated May 15,1986 (filed as an Exhibit to the 
          Company's Annual Report on Form 10-K for the 
          fiscal year ended September 30, 1988, and 
          incorporated herein by reference).
  4.2.    Articles of Amendment of the Restated Articles of 
          Incorporation of the Company dated May 10, 1988 
          (filed as an Exhibit to the Company's Annual Report 
          on Form 10-K for the fiscal year ended September 30, 
          1988, and incorporated herein by reference).
  4.3.    Articles of Amendment of the Restated Articles of 
          Incorporation dated November 9, 1992 (filed as an 
          Exhibit to the Company's Annual Report on 
          Form 10-K for the fiscal year ended September 30, 
          1992, and incorporated herein by reference)
  4.4.    By-Laws as amended through April 21, 1993, of the 
          Company (filed as an Exhibit to the Company's Quarterly 
          Report on Form 10-Q for the quarter ended March 31, 
          1993, and incorporated herein by reference).
  4.5     Garan Incorporated 1998 Stock Option Plan.            9    
  5.1     Opinion of Tannenbaum Dubin & Robinson, LLP.         20     
  23.1    Consent of Tannenbaum Dubin & Robinson, LLP
          (contained in Exhibit 5.1).
  23.2    Consent of Citrin Cooperman & Company, LLP.          23     
  24.1    Power of Attorney (included as part of
          the signature page to this Registration Statement).
[{"type": "S-8", "sequence": "1", "description": "FORM S-8 REGISTRATION STATEMENT", "secsgml_size_bytes": 17347}]
{"company-data": {"conformed-name": "GARAN INC", "cik": "0000039917", "assigned-sic": "2300", "irs-number": "135665557", "state-of-incorporation": "VA", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-66009", "film-number": "98729217"}, "business-address": {"street1": "350 FIFTH AVE", "city": "NEW YORK", "state": "NY", "zip": "10118", "phone": "2125632000"}, "mail-address": {"street1": "350 FIFTH AVENUE", "city": "NEW YORK", "state": "NY", "zip": "10118"}}
As filed with the Securities and Exchange Commission on October 22, 1998    
Registration No. ______________________
===========================================================================
                 SECURITIES AND EXCHANGE COMMISSION
                       WASHINGTON, D.C. 20549

                              FORM S-8
                    REGISTRATION STATEMENT UNDER
                     THE SECURITIES ACT OF 1933

                        GARAN, INCORPORATED
       (Exact name of registrant as specified in its charter)

            Virginia                                 No. 13-5665557
 (State or other jurisdiction of       (I.R.S. Employer Identification No.)
 incorporation or organization)
                          350 Fifth Avenue
                      New York, New York 10118
                           (212) 563-2000
(Address, including zip code, and telephone number, including area code, of 
             registrant's principal executive offices)
                          ----------------
             Garan, Incorporated 1998 Stock Option Plan
                        (Full title of plan)
                          ----------------
                      Marvin S. Robinson, Esq.
                  Tannenbaum Dubin & Robinson, LLP
                    1140 Avenue of the Americas
                      New York, New York 10036
                           (212) 302-2900
     (Name, address, including zip code, and telephone number,
             including area code, of agent for service)

                 CALCULATION OF REGISTRATION FEE
===============================================================================
                                         Proposed     Proposed
                            Maximum      Maximum      Maximum
Title of Securities         Amount       Offering     Aggregate    Amount of
to be Registered            to be        Price Per    Offering     Registration
                            Registered   Share        Price        Fee
-------------------------------------------------------------------------------
Common Stock (No Par Value) 200,000     $24.6875*     $4,937,500   $1,497
===============================================================================
 *The price of $ 24.6875 per share, which is the average of the high and low
prices of the Company's Common Stock as reported on the American Stock Exchange
on October 19, 1998, is set forth solely for purposes of calculating the filing
fee.

PAGE
PART II

         INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Documents by Reference

     The following documents filed with the Securities and Exchange Commission
("Commission") are incorporated by reference in this Registration Statement:

    (a)  The Company's Annual Report on Form 10-K for the fiscal year ended
September 30, 1997.

    (b)  The Company's Quarterly Reports on Form 10-Q for the fiscal
quarters ended December 31, 1997, March 31, 1998, and June 30, 1998.

    (c)  All documents subsequently filed by the Company pursuant to
Sections 13(a), 13(c), 14 and 15(d) of the securities Exchange Act of 1934, as
amended ("Exchange Act") prior to the filing of a post-effective amendment
which indicates that all securities offered herein have been sold or which
deregisters all securities then remaining unsold, shall be deemed to be
incorporated by reference in this Registration Statement and to be a part
hereof from the date of filing of such documents.

    The Company will provide, without charge, to each person to whom this
Registration Statement is delivered, on written or oral request, a copy of any
or all of the foregoing documents.  Requests should be directed to Mr.
Alexander J. Sistarenik, Treasurer, Garan, Incorporated, 350 Fifth Avenue, New
York, New York 10118, (212) 563-2000.

Item 4.  Description of Securities

    Not applicable.

Item 5.  Interest of Named Experts and Counsel

    Counsel to the Company, Tannenbaum Dubin & Robinson, LLP, 1140 Avenue of
the Americas, New York, New York 10036, has rendered an opinion to the effect
that the Common Stock offered hereby, when issued in accordance with the Garan,
Incorporated 1998 Stock Option Plan, will be legally and validly issued, fully
paid, and non-assessable.  As of October 19, 1998, Marvin S. Robinson, a
director and the Vice President-General Counsel and Secretary of the Company
and a member of Tannenbaum Dubin & Robinson, LLP, owned 5,956 shares of the
Company's Common Stock having a market value, as of such date, of $147,039.
 
Item 6.  Indemnification of Directors and Officers

    The Virginia Stock Corporation Act gives Virginia corporations the power
to indemnify their present and former officers and directors under certain
circumstances, and the Restated Articles of Incorporation of the Company state
that: "Each person made a party to any action, suit, or proceeding by reason of
the fact that he, his testator or intestate, is or was a director, officer or
employee of the Corporation, or of any corporation which he served as such at
the request of the Corporation, shall be indemnified by the Corporation against
the reasonable expenses, including attorneys' fees, actually and necessarily
incurred by him in connection with the defense of such action, suit or
proceeding, or in connection with any appeal therein, except in relation to
matters as to which it shall be adjudged in such action, suit or proceeding
that such officer, director or employee is liable for negligence or misconduct
in the performance of his duties.  Such right of indemnification shall not be
deemed exclusive of any rights to which such director, officer, or employee may
be entitled under any By-law, agreement, vote of stockholders or otherwise." 
In addition the Company has entered into indemnification agreements with each
of its officers and directors in which it has agreed to indemnify each such
individual for actions taken on behalf of the Company in which the officer or
director believed that his conduct was at least not opposed to the best
interests of the Company and the officer or director was not adjudged liable to
the Company.
    
    The Company maintains, on behalf of its present and former directors and
officers, insurance protection against certain liabilities arising out of the
discharge of their duties and also insurance covering the Company against
indemnification payments to its directors and officers for certain liabilities.

Item 7.  Exemption From Registration Claimed

    Not Applicable.

Item 8.  Exhibits
 
       Exhibit No.          Description of Exhibit
       -------------- ------------------------------------------------
       Exhibit 4.1    Restated Articles of Incorporation of the Company
                      dated May 15, 1986 (filed as an Exhibit to the
                      Company's Annual Report on Form 10-K for the
                      fiscal year ended September 30, 1988, and
                      incorporated herein by reference).
       Exhibit 4.2.   Articles of Amendment of the Restated Articles of
                      Incorporation of the Company dated May 10, 1988
                      (filed as an Exhibit to the Company's Annual
                      Report on Form 10-K for the fiscal year ended
                      September 30, 1988, and incorporated herein by
                      reference).
       Exhibit 4.3.   Articles of Amendment of the Restated Articles of
                      Incorporation dated November 9, 1992 (filed as an
                      Exhibit to the Company's Annual Report on Form
                      10-K for the fiscal year ended September 30,
                      1992, and incorporated herein by reference).
       Exhibit 4.4    By-Laws, as amended through April 21, 1993, of
                      the Company (filed as an Exhibit to the Company's
                      Quarterly Report on Form 10-Q for the quarter
                      ended March 31, 1993, and incorporated herein by
                      reference).
       Exhibit 4.5    Garan, Incorporated 1998 Stock  Option Plan.
       Exhibit 5.1         Opinion of Tannenbaum Dubin & Robinson, LLP.
       Exhibit 23.1   Consent of Tannenbaum Dubin & Robinson, LLP 
                       (contained in Exhibit 5.1).
       Exhibit 23.2   Consent of Citrin, Cooperman & Company, LLP.
       Exhibit 24.1   Power of Attorney (included as part of the
                      signature page to this Registration Statement).

  The Company will provide, without charge, to each person to whom this
Registration Statement is delivered, on written or oral request, a copy of any
and all of the foregoing documents.  Requests should be directed to Mr.
Alexander J. Sistarenik, Treasurer, Garan, Incorporated, 350 Fifth Avenue, New
York, New York 10118, (212) 563-2000.

Item 9.  Undertakings

   (a) The Company hereby undertakes:

          (1)    To file, during any period in which offers or sales are being
made,  a post-effective amendment to this Registration Statement:

                 (i)  To include any prospectus required by Section 10(a)(3)
of the  Securities Act of 1933, as amended ("Securities Act").

                 (ii) To reflect in the prospectus any facts or events
arising  after the effective date of this Registration Statement (or the most
recent post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set forth in the
Registration
Statement;

                 (iii) To include any material information with respect to the
plan of distribution not previously disclosed in this Registration Statement or
any material change to such information in the Registration Statement;

provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed with or furnished to the
Commission by the Company pursuant to Section 13 or Section 15(d) of the
Exchange Act that are incorporated by reference in this Registration Statement.

                  (2) That, for the purpose of determining any liability
under the Securities Act, each such post-effective amendment shall be deemed to
be a new Registration Statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.

                  (3) To remove from registration by means of a
post-effective amendment any of the securities being registered which remain
unsold at the termination of the offering.

   (b) The Company hereby undertakes that, for purposes of determining any
liability under the Securities Act, each filing of the Company's annual report
pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where
applicable, each filing of an employee benefit plan's annual report pursuant to
Section 15(d) of the Exchange Act) that contains a form of prospectus shall be
deemed to be a new Registration Statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.

   (c) Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers, and controlling persons
of the Company pursuant to the foregoing provisions, or otherwise, the Company
has been advised that in the opinion of the Commission such indemnification is
against public policy as expressed in the Securities Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by the Company of expenses incurred or paid
by a director, officer, or controlling person of the Company in the successful
defense of any action, suit, or proceeding) is asserted by such director,
officer, or controlling person in connection with the securities being
registered, the Company, unless in the opinion of its counsel the matter has
been settled by controlling precedent, will submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.

PAGE
SIGNATURES

  Pursuant to the requirements of the Securities Act, the Company, Garan,
Incorporated, certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, on this 22nd day of October, 1998.

                           GARAN, INCORPORATED

                           /S/ SEYMOUR LICHTENSTEIN
                           -------------------------------------------
                           Seymour Lichtenstein, Chairman of the Board
                           Principal Executive Officer
                           
PAGE
EXHIBIT 24.1
                         POWER OF ATTORNEY
  We, the undersigned officers and directors of Garan, Incorporated, hereby
severally constitute and appoint Seymour Lichtenstein and William J. Wilson,
and each of them singly, our true and lawful attorneys, with full power to them
and each of them singly, to sign for us in our names in the capacities
indicated below, any amendments to this Registration Statement on Form S-8
(including post-effective amendments), and to file the same, with all exhibits
thereto and other documents in connection therewith, with the Securities and
Exchange Commission, and generally to do all things in our names and on our
behalf in our capacities as officers and directors to enable Garan,
Incorporated to comply with the provisions of the Securities Act of 1933, as
amended, hereby ratifying and confirming our signatures as they may be signed
by our said attorneys, or any of them, to said Registration Statement and all
amendments thereto.

  Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the dates indicated.
 
Signature                            Title                               Date
----------                           -----                               ----
 /S/ SEYMOUR LICHTENSTEIN       Chairman of the Board          October 22, 1998
---------------------------     (Principal Executive Officer)
Seymour Lichtenstein 
  
 /S/ WILLIAM J. WILSON          Vice President - Finance and   October 22, 1998
---------------------------     Administration (Principal
William J. Wilson               Financial and Accounting Officer)

 /S/ STEPHEN J. DONOHUE         Director                       October 22, 1998
-----------------------
Stephen J. Donohue

 /S/ RODNEY FAVER               Director                       October 22, 1998
-----------------------
Rodney Faver 

 /S/ JERALD KAMIEL              Director                       October 22, 1998
-----------------------
Jerald Kamiel

 /S/ FRANK MARTUCCI             Director                       October 22, 1998
-----------------------
Frank Martucci

 /S/ MARVIN S. ROBINSON         Director                       October 22, 1998
-----------------------
Marvin S. Robinson

PAGE
Exhibit Index
-------------
                                                            Sequentially 
  Exhibit                                                   Numbered
  Number                   Description                      Page
  --------                 -----------                      ----           
  4.1.    Restated Articles of Incorporation of the Company 
          dated May 15,1986 (filed as an Exhibit to the 
          Company's Annual Report on Form 10-K for the 
          fiscal year ended September 30, 1988, and 
          incorporated herein by reference).
  4.2.    Articles of Amendment of the Restated Articles of 
          Incorporation of the Company dated May 10, 1988 
          (filed as an Exhibit to the Company's Annual Report 
          on Form 10-K for the fiscal year ended September 30, 
          1988, and incorporated herein by reference).
  4.3.    Articles of Amendment of the Restated Articles of 
          Incorporation dated November 9, 1992 (filed as an 
          Exhibit to the Company's Annual Report on 
          Form 10-K for the fiscal year ended September 30, 
          1992, and incorporated herein by reference)
  4.4.    By-Laws as amended through April 21, 1993, of the 
          Company (filed as an Exhibit to the Company's Quarterly 
          Report on Form 10-Q for the quarter ended March 31, 
          1993, and incorporated herein by reference).
  4.5     Garan Incorporated 1998 Stock Option Plan.            9    
  5.1     Opinion of Tannenbaum Dubin & Robinson, LLP.         20     
  23.1    Consent of Tannenbaum Dubin & Robinson, LLP
          (contained in Exhibit 5.1).
  23.2    Consent of Citrin Cooperman & Company, LLP.          23     
  24.1    Power of Attorney (included as part of
          the signature page to this Registration Statement).