Exhibit 15
September 5, 2000
Stockholders and Board of Directors
Phillips-Van Heusen Corporation
We are aware of the incorporation by reference in
(i) Post-Effective Amendment No. 2 to the Registration
Statement (Form S-8, No. 2-73803), which relates to the
Phillips-Van Heusen Corporation Employee Savings and
Retirement Plan,
(ii) Registration Statement (Form S-8, No. 33-50841) and
Registration Statement (Form S-8, No. 33-59602), each of
which relate to the Phillips-Van Heusen Corporation
Associates Investment Plan for Residents of the Commonwealth
of Puerto Rico,
(iii) Registration Statement (Form S-8, No. 33-59101), which
relates to the Voluntary Investment Plan of Phillips-Van
Heusen Corporation (Crystal Brands Division),
(iv) Registration Statement (Form S-8, No. 33-38698), Post-
Effective Amendment No. 1 to Registration Statement (Form S-
8, No. 33-24057) and Registration Statement (Form S-8, No.
33-60793), each of which relate to the Phillips-Van Heusen
Corporation 1987 Stock Option Plan,
(v) Registration Statement (Form S-8, No. 333-29765) which
relates to the Phillips-Van Heusen Corporation 1997 Stock
Option Plan.
(vi) Registration Statement (Form S-8, No. 333-41068) which
relates to the Phillips-Van Heusen Corporation 2000 Stock
Option Plan.
of our reports dated August 16, 2000 and May 17, 2000 relating to
the unaudited condensed consolidated interim financial statements
of Phillips-Van Heusen Corporation that are included in its Form
10-Q for the thirteen week periods ended July 30, 2000 and April
30, 2000.
Pursuant to Rule 436(c) of the Securities Act of 1933, our
reports are not a part of the registration statements or post-
effective amendments prepared or certified by accountants within
the meaning of Section 7 or 11 of the Securities Act of 1933.
ERNST & YOUNG LLP
New York, New York
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