INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Guess?, Inc.:


We consent to the use of our report dated February 17, 2004, with respect to the
consolidated balance sheets of Guess?, Inc. as of December 31, 2003 and 2002,
and the related consolidated statements of operations, stockholders' equity and
comprehensive income (loss) and cash flows for each of the years in the
three-year period ended December 31, 2003, and the related financial statement
schedule, incorporated herein by reference.  Our report refers to the adoption
of Statement of Financial Accounting Standards No. 142, Goodwill and Other
Intangible Assets on January 1, 2002.


/s/ KPMG LLP


Los Angeles, California
December 21, 2004