(c)  Exhibit 23



                         CONSENT OF INDEPENDENT AUDITORS


We consent to the use of our report  dated April 10,  2002,  with respect to the
financial  statements  of Unzipped  Apparel LLC  appearing in Candie's Inc. Form
8-K/A for the event dated  April 23,  2002,  incorporated  by  reference  in the
Registration  Statements on Form S-3 No. 33-62697,  Form S-3 No. 333-7659,  Form
S-3 No.  333-27655,Form  S-8 No. 333-49178,  Form S-8 No. 333-68906 and Form S-8
No. 333-75658 and related Prospectuses of Candie's Inc.


                                                     /s/ Ernst & Young LLP

Los Angeles, California
July 3, 2002