EXHIBIT 23

Board of Directors
Candies, Inc.
Purchase, New York


As  independent  certified  public  accountants,  we have audited the  financial
statements of Michael  Caruso and Co.,  Inc. for the three years ended  December
31, 1997, 1996 and 1995, and hereby consent to the inclusion of our report dated
November 10, 1998, in this Form 8-K/A of Candie's, Inc. and the incorporation of
such report into Candie's,  Inc.'s previously filed Registration  Statement Nos.
33-62697 and 333-7659 on Form S-3, and No 333-27655 on Form S-8.


/s/ STONEFIELD JOSEPHSON, INC.

CERTIFIED PUBLIC ACCOUNTANTS


Santa Monica, California       
November 10, 1998