EXHIBIT 24

                                POWER OF ATTORNEY

         Know  all  by  these  presents,  that  the  undersigned  hereby  makes,
constitutes  and appoints each of Deborah  Sorell Stehr and Richard  Danderline,
each acting  individually  and signing  singly,  as the  undersigned's  true and
lawful attorney-in-fact, with full power and authority to:

         (1) prepare, execute,  acknowledge,  deliver and file Forms 3, 4, and 5
(including  any  amendments  thereto) with respect to the securities of Candie's
Inc. a Delaware  corporation (the "Company"),  with the United States Securities
and Exchange  Commission,  any national securities  exchanges and the Company in
accordance  with Section  16(a) of the  Securities  Exchange Act of 1934 and the
rules and regulations promulgated thereunder,  as amended from time to time (the
"Exchange  Act"),  and any successor forms to Forms 3, 4 and 5 or other forms or
reports  the  undersigned  may be  required  to  file  in  connection  with  the
undersigned's  ownership,  acquisition,  or  disposition  of  securities  of the
Company;

         (2) seek or  obtain,  as the  undersigned's  representative  and on the
undersigned's  behalf,  information on transactions in the Company's  securities
from any third party,  including brokers,  employee benefit plan  administrators
and trustees,  and the undersigned  hereby authorizes any such person to release
any such  information  to the  undersigned  and  approves  and ratifies any such
release of information; and

         (3)  perform  any and all other  acts which in the  discretion  of such
attorney-in-fact are necessary or desirable for and on behalf of the undersigned
in connection with the foregoing.

         The undersigned acknowledges that:

         (1) this Power of Attorney authorizes,  but does not require, each such
attorney-in-fact  to act in their  discretion  on  information  provided to such
attorney-in-fact without independent verification of such information;

         (2)  any   documents   prepared   and/or   executed   by  either   such
attorney-in-fact on behalf of the undersigned pursuant to this Power of Attorney
will be in such form and will contain such  information  and  disclosure as such
attorney-in-fact, in his or her discretion, deems necessary or desirable;

         (3) neither the  Company nor either of such  attorneys-in-fact  assumes
(i) any  liability  for the  undersigned's  responsibility  to  comply  with the
requirement of the Exchange Act, (ii) any liability of the  undersigned  for any
failure to comply with such  requirements,  or (iii) any obligation or liability
of the undersigned for profit  disgorgement  under Section 16(b) of the Exchange
Act; and

         (4) this  Power of  Attorney  does not  relieve  the  undersigned  from
responsibility  for  compliance  with the  undersigned's  obligations  under the
Exchange Act,  including  without  limitation the reporting  requirements  under
Section 16 of the Exchange Act.




         The  undersigned   hereby  gives  and  grants  each  of  the  foregoing
attorneys-in-fact  full power and  authority to do and perform all and every act
and thing whatsoever requisite, necessary or appropriate to be done in and about
the  foregoing  matters as fully to all intents and purposes as the  undersigned
might  or  could  do  if   present,   hereby   ratifying   all  that  each  such
attorney-in-fact of, for and on behalf of the undersigned,  shall lawfully do or
cause to be done by virtue of this Power of Attorney.

         This Power of Attorney  shall remain in full force and effect until the
undersigned  is no longer  required  to file Forms 3, 4 and 5 (or any  successor
forms adopted under the Exchange Act) with respect to the undersigned's holdings
of and transactions in securities issued by the Company,  unless earlier revoked
by the undersigned in a signed writing delivered to each such attorney-in-fact.

         IN WITNESS  WHEREOF,  the undersigned has caused this Power of Attorney
to be executed as of this 1st day of September, 2003.

                                            /s/ Ann Iverson
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                                            Signature

                                            Ann Iverson
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                                            Print Name