Exhibit 23

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We consent to the  incorporation by reference in this report on Form 8-K, of our
report  dated May 22,  1998  (except  for Notes A and G, as to which the date is
June 2, 1998),  accompanying  the financial  statements of New Retail  Concepts,
Inc.  contained in the registration  statement on Form S-4, as amended (File No.
333-52729),  of Candies, Inc., filed with the Securities and Exchange Commission
pursuant to the Securities Act of 1933,  which became effective July 2, 1998. We
also  consent  to  the   incorporation  by  reference  of  said  report  in  the
registration  statements  of Candies,  Inc. on Forms S-3 (File No.  333-7659 and
File No.  33-62697,  both effective  October 10, 1996) and on Form S-8 (File No.
333-27655, effective May 22, 1997.)


GRANT THORNTON LLP

/s/ Grant Thornton LLP


New York, New York
August 26, 1998