Steven Madden (SHOO) 10-K2010 FY Annual report

Filed: 28 Feb 11, 12:00am

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New words: absolute, ac, accou, ack, advertisin, ago, allegedly, amorti, anagement, annum, area, aware, Bacon, Betse, Bettseyville, BJ, bona, bond, bra, breach, Bulletin, bution, buyin, caption, Castanea, cepted, Chantal, clarify, CollectionTM, confidential, constant, Constantly, ct, ctober, culmination, cust, damage, damaged, debenture, default, del, depth, Difficulty, dist, Distressed, distri, dly, ds, East, Eastern, ed, effe, efficiently, EisnerAmper, endeavor, England, ent, er, erating, error, esign, evaluat, factory, failu, Family, featuring, fide, food, fresh, GLO, goo, heavily, history, human, iconic, ider, ietary, illegal, imperative, impo, Inaccurate, inception, incre, insufficient, intellectual, interchange, ion, ition, launch, Lending, lesser, li, licensin, lieu, Likewise, lingerie, lingering, lost, ly, marg, marketin, meaningful, merchant, Middle, misappropriation, misplaced, mo, negligible, negotiate, negotiating, Neiman, nonrecurring, northern, nts, occu, omer, ompany, op, opportunity, OTC, ous, outlet, Paradox, parcel, permanent, persuasive, preceding, predominantly, pressure, priority, priv, privacy, problem, processing, promptly, propelled, propr, prov, purch, quidity, rapi, relationship, rely, remeasured, remediate, remedy, resistance, Restructuring, retention, retroactively, ribution, rice, ris, roll, routine, rts, segm, selec, send, ser, shortage, slower, software, southern, split, statute, Step, strive, strongly, subordinated, suffered, supplemental, swimwear, syndicate, technology, ted, thinly, tightening, top, tr, trend, twenty, UK, unregistered, upgrade, upper, vandalism, ven, ving, waived, zed

Removed: acquiree, acquirer, advanced, Africa, arena, auction, Birnbaum, challenging, controlling, deconsolidated, deconsolidation, distributing, Eisner, Emerging, execute, fix, Force, gain, implementation, inducement, Israel, Jeff, Jeffrey, lack, maker, mark, Morocco, namesake, noncontrolling, occur, online, owner, parent, permitted, pledge, predominately, prescribed, quota, rapidly, recurring, reflective, retained, separate, shortened, shortfall, Silverman, southeast, Spain, Task, terminate, thousand, threshold, track, Turkey, UAE, venue, vote

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Exhibit 23.01

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements of Steven Madden, Ltd. and subsidiaries (the “Company”) on Form S-8 (Nos. 333-160520, 333-117667, 333-117666, 333-106746, 333-98067, 333-68712, 333-40924, 333-86903, 333-16381, and 333-138584), Form S-8 POS (No. 033-94510), Form S-3 (No. 333-91127) and Form S-3/A (Nos. 333-46441 and 333-59295), of our report dated February 28, 2011, with respect to our audits of the consolidated financial statements of the Company as of December 31, 2010 and 2009 and for each of the years in the three-year period ended December 31, 2010, and our report dated February 28, 2011 on our audit of the Company’s internal control over financial reporting as of December 31, 2010 included in the Annual Report on Form 10-K for the year ended December 31, 2010.

We also consent to the reference to our firm in the Registration Statements on Form S-3 and Form S-3/A under the caption “Experts”.

/s/ EisnerAmper LLP
New York, NY
February 28, 2011