EXHIBIT 21

                         SUBSIDIARIES OF CANDIE'S, INC.

Bright Star Footwear, Inc.                                          wholly-owned
  a New Jersey corporation                                      
                                                                
Intercontinental Trading Group., Inc.                             majority-owned
  a New York corporation                                        
                                                                
Ponca, Ltd.                                                         wholly-owned
  a Hong Kong corporation                                       
                                                                
Yulong Co., Ltd.                                                    wholly-owned
  a British Virgin Islands corporation                          
                                                                
Candie's Galleria, Inc.                                             wholly-owned
  a New York corporation