CONSENT OF INDEPENDENT AUDITORS


We consent to the  incorporation  by  reference in the  Registration  Statements
(Form S-3 No. 33-62697 and Form S-3 No.  333-7659) of Candie's,  Inc. and in the
related prospectuses and the Registration  Statement (Form S-8 No. 333-27655) of
Candie's,  Inc. and in the related prospectus of (i) our reports dated April 20,
2000,  with respect to the  consolidated  financial  statements  and schedule of
Candie's,  Inc.;  and (ii) our reports  dated April 19, 2000 and July 27,  2000,
except Note 4 which is as of October 18,  2000,  with  respect to the  financial
statements of Unzipped  Apparel,  LLC an equity  investee,  included in Candie's
Annual Report (Form 10-K and 10-K/A) for the year ended January 31, 2000.


/s/ BDO SEIDMAN, LLP
------------------------
BDO SEIDMAN, LLP

New York, New York
October 31, 2000