Exhibit 23.2



                           CONSENT OF INDEPENDENT AUDITORS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Philips-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 February 12, 2003. We also consent to the reference to us
under the heading "Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP


New York, New York
October 27, 2003