EXHIBIT 23.2



                        CONSENT OF INDEPENDENT AUDITORS



We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Phillips-Van Heusen Corporation of our report dated
April 14, 2003 relating to the combined financial statements of Calvin Klein,
Inc. which appear in the Current Report on Form 8-K/A of Phillips-Van Heusen
Corporation dated April 22, 2003. We also consent to the reference to us under
the heading "Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP



New York, New York
August 28, 2003