Exhibit 23.1






Candies, Inc.
New York, New York

We  hereby  consent  to  the   incorporation  by  reference  in  the  Prospectus
constituting  a part of this  Registration  Statement  on Form S-3 of our report
dated April 23, 2004, except for Note 2, which is as of April 30, 2004, relating
to the  consolidated  financial  statements  of Candies,  Inc.  appearing in the
Company's Annual Report on Form 10-K for the year ended January 31, 2004.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.




/s/ BDO Seidman, LLP
New York, New York

June 21, 2004