Exhibit 23.1





Candie's Inc.
New York, New York

We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement of our reports dated April
23, 2004, except for Note 2, which is as of April 30, 2004, 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, 2004.

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


/s/ BDO Seidman, LLP

BDO Seidman, LLP
New York, New York

November 16, 2004