EXHIBIT 23.1

INDEPENDENT AUDITORS' CONSENT

Board of Directors
Guess ?, Inc.


The audits referenced to in our report dated February 10, 2000, except for
note 15, which is as of March 3, 2000, included the related financial statement
schedule as of December 31, 1999, and for each of the years in the three-year
period ended December 31, 1999, included in the registration statement. This
financial statement schedule is the responsibility of the Company's management.
Our responsibility is to express an opinion on this financial statement schedule
based on our audits. In our opinion, such financial statement schedule, when
considered in relation to the basic consolidated financial statements taken as a
whole, presents fairly in all material respects the information set forth
therein.


We consent to the use of our report incorporated herein by reference and to the
references to our firm under the headings "Selected Consolidated Financial Data"
and "Experts" in the prospectus.

Our report refers to a change in the method of accounting for product display
fixtures in 1997.

                                          KPMG LLP


Los Angeles, California
May 24, 2000