Exhibit 23


                         CONSENT OF INDEPENDENT AUDITORS


     We consent to the incorporation by reference in the Registration Statements
(Form S-3 No. 33-62697 and Form S-3 No.  333-7659) of Candie's,  Inc. and in the
related prospectuses and the Registration  Statement (Form S-8 No. 333-27655) of
our  report  dated  April  20,  2000  relating  to  the  consolidated  financial
statements and schedule of Candie's,  Inc. and its subsidiaries  included in its
Form 10-K for the year ended January 31, 2000.



                                                   /s/ BDO Seidman, LLP
                                                   -------------------------
                                                    New York, April 27, 2000