Exhibit 23.4

Consent of Independent Registered Public Accounting Firm

Jones Apparel Group, Inc.

Bristol, Pennsylvania

      We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement of our reports dated February 11, 2005, relating to the consolidated financial statements and schedule of Jones Apparel Group, Inc. appearing in the Company’s Annual Report on Form 10-K for the year ended December 31, 2004.

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

/s/ BDO Seidman, LLP

New York, New York

February 22, 2005