REPORT OF INDEPENDANT CERTIFIED PUBLIC ACCOUNTANTS



Candie's, Inc.
New York, New York


     We hereby  consent to the  incorporation  by reference in the  Registration
Statements  and  the  Prospectuses  constituting  a  part  of  the  Registration
Statements  ( Forms  S- 3 nos.  033-62697  and  333-07659;  and  Forms  S-8 nos.
333-27655;  333-49178;  333-68906  and  333-75658) of our report dated April 12,
2002,  except for Note 14, which is April 23, 2002 relating to the  consolidated
financial  statements and schedule of Candie's,  Inc. appearing in the Company's
Annual Report on Form 10-K for the year ended January 31, 2002.


                                                 /s/ BDO Seidman, LLP
                                                ------------------------
                                                     BDO Seidman, LLP

New York, New York
April 30, 2002