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Removed:
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EXHIBIT 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the following Registration Statements of Joe’s Jeans Inc.:
(1) on Form S-3 No. 333-123088, No. 333-137843, No. 333-140867, No. 333-145727 and No. 333-149471; and
(2) on Form S-8 No. 333-163187, No. 333-146740, No. 333-126544, No. 333-117755, No. 333-109151, and No. 333-102580.
of our report dated February 3, 2010, with respect to the consolidated financial statements and the schedule of Joe’s Jeans Inc. included in this Annual Report (Form 10-K) for the fiscal year ended November 30, 2009.
| /s/ Ernst & Young LLP |
Los Angeles, California
February 3, 2010