EXHIBIT 23


                         Consent of Independent Auditors


We consent to 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) Post-Effective Amendment No. 4 to Registration Statement (Form S-8,
     No. 2-72959), Post Effective Amendment No. 6 to Registration Statement
     (Form S-8, No. 2-64564), and Post Effective Amendment No. 13 to
     Registration Statement (Form S-8, No. 2-47910), each of which relate to the
     1973 Employee's Stock Option Plan of Phillips-Van Heusen Corporation,

     (v) 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,

     (vi) Registration Statement (Form S-8, No. 333-29765) which relates to the
     Phillips-Van Heusen Corporation 1997 Stock Option Plan

     (vii) Registration Statement (Form S-4, No. 333-57203), which relates to
     the 9.5% Senior Subordinated Notes due 2008, and

     (viii) Registration Statement (Form S-8, No. 333-41068) which relates to
     the Phillips-Van Heusen Corporation 2000 Stock Option Plan.

of Phillips-Van Heusen Corporation and in the related Prospectuses of our report
dated March 3, 2003 and the financial statement schedule of Phillips-Van Heusen
Corporation included in this Annual Report (Form 10-K) for the year ended
February 2, 2003.



                                               ERNST & YOUNG LLP

New York, New York
April 18, 2003