CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Prospectus constituting a
part of this Registration Statement (Form S-8) pertaining to Candie's, Inc. 1997
Stock Option Plan and certain non-plan stock options of (i) our reports dated
April 20, 2000, with respect to the consolidated financial statements and
schedule of Candie's, Inc.; and (ii) our reports dated April 19, 2000 and July
27, 2000, except Note 4 which is as of October 18, 2000, with respect to the
financial statements of Unzipped Apparel, LLC an equity investee, included in
Candie's Annual Report (Form 10-K and 10-KA) for the year ended January 31,
2000.
We also consent to the reference to us under the caption "Experts" in the
Prospectus.
/s/ BDO Seidman, LLP
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BDO SEIDMAN, LLP
New York, New York
October 31, 2000
