Exhibit 99.2

August 16, 2006

Consent of FMV Opinions, Inc.

The Board of Directors

Mossimo, Inc.

and

The Board of Directors

Iconix Brand Group, Inc.

We consent to the use of our fairness opinion dated April 26, 2006 included in this proxy statement/prospectus, and to the references to our firm therein.

/s/ FMV Opinions, Inc.

Irvine, CA