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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IHMZMBm6AeItQk6nrhvH0t/y5RHBQFEEWB1S0cdd5w432B/pcX3dqX5QpaPfKYSZ
 HN00m05b46veqC5Q7rvgfQ==

<SEC-DOCUMENT>0001144204-04-007730.txt : 20040527
<SEC-HEADER>0001144204-04-007730.hdr.sgml : 20040527
<ACCEPTANCE-DATETIME>20040527192603
ACCESSION NUMBER:		0001144204-04-007730
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040526
FILED AS OF DATE:		20040527

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			CONN DAVID
		CENTRAL INDEX KEY:			0001291648

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10593
		FILM NUMBER:		04836401

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		212-730-0030

	MAIL ADDRESS:	
		STREET 1:		215 WEST 40TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CANDIES INC
		CENTRAL INDEX KEY:			0000857737
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOTWEAR, (NO RUBBER) [3140]
		IRS NUMBER:				112481903
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	BUSINESS ADDRESS:	
		STREET 1:		215 W. 40TH STREET, 6TH FL.
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018
		BUSINESS PHONE:		212-730-0030

	MAIL ADDRESS:	
		STREET 1:		215 W. 40TH STREET, 6TH FL.
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MILLFELD TRADING CO INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>v03756_conn-form4ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-05-26</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000857737</issuerCik>
        <issuerName>CANDIES INC</issuerName>
        <issuerTradingSymbol>CAND</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001291648</rptOwnerCik>
            <rptOwnerName>CONN DAVID</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>215 WEST 40TH STREET</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10018</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Executive Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Employee Stock Options (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>2.54</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-05-26</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>200000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-05-26</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>200000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>200000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">75,000 options are exercisable on May 26, 2004, 50,000 options are exercisable on May 26, 2005 and 75,000
options are exercisable on May 26, 2006.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Deborah Sorell Stehr, Attorney-in-Fact</signatureName>
        <signatureDate>2004-05-27</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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