COACH INC
S-8, EX-23, 2000-12-12
LEATHER & LEATHER PRODUCTS
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                                                               EXHIBIT 23.2

                 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation
by reference in this registration statement of our reports dated July 26,
2000 included in Coach, Inc.'s Registration No. 333-39502 on Form S-1 and
to all references to our Firm included in this registration statement.


                                                 /s/  Arthur Andersen LLP


New York, New York
December 8, 2000





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