April 23, 1997

Guess ? Inc.
Los Angeles, California

Gentleman:

We have been furnished with a copy of Form 10-Q of Guess ?, Inc. for the quarter
ended March 30, 1997, and have read the Company's statements contained in Note 4
to the condensed financial statements included therein.  As stated in Note 4,
the Company changed its method of accounting for product display fixtures and
states that the newly adopted accounting principle is preferable in the
circumstances because the newly adopted principle more accurately matches the
long-term benefit derived from the product display fixtures with the expected
future revenue from such fixtures.  In accordance with your request, we have
reviewed and discussed with Company officials the circumstance and business
judgment and planning upon which the decision to make this change in the method
of accounting was based.

We have not audited any financial statements of Guess ?, Inc. as of any date or
for any period subsequent to December 31, 1996, nor have we audited the
information set forth in the aforementioned Note 4 to the condensed financial
statements; accordingly, we do not express an opinion concerning the factual
information contained therein.

With regard to the aforementioned accounting charge, authoritative criteria have
not been established for evaluating the preferability of one acceptable method
of accounting over another acceptable method.  However, for purposes of Guess ?,
Inc.'s compliance with the requirements of the Securities and Exchange
Commission, we are furnishing this letter.

Based on our review and discussion, with reliance on management's business
judgment and planning, we concur that the newly adopted method of accounting is
preferable in the Company's circumstances.

                                   Very truly yours,

                                   KPMG PEAT MARWICK LLP


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