Exhibit 23

               Consent of Independent Certified Public Accountant


Candies, Inc.
New York, New York

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements on Form S-3 (Nos. 033-62697, 333-07659 and 333-96985) and on Form S-8
(Nos.333-27655;  333-49178;  333-68906 and  333-75658)  of Candies,  Inc. of our
reports dated April 23, 2004,  except for Note 2, which is as of April 30, 2004,
relating  to the  consolidated  financial  statements  and  financial  statement
schedule, which appears in this Form 10-K.





/s/ BDO Seidman, LLP
BDO Seidman, LLP
New York, New York

May 12, 2004