<DOCUMENT>
<TYPE>EX-8
<SEQUENCE>5
<FILENAME>file004.txt
<DESCRIPTION>KMZR TAX OPINION
<TEXT>
<PAGE>

August 28, 2003


Phillips-Van Heusen Corporation
200 Madison Avenue
New York, New York 10016


Ladies and Gentlemen:


You have requested our opinion regarding the discussion of federal income tax
consequences under the caption "Material Federal Income Tax Consequences --
Exchange of Notes" in the prospectus (the "Prospectus") that is included in the
Registration Statement on Form S-4 (the "Registration Statement") of
Phillips-Van Heusen Corporation (the "Company") being filed with the Securities
and Exchange Commission concurrently herewith. The Prospectus relates to the
Company's offer to exchange its 8 1/8% notes due 2013 for substantially
identical notes (the "Exchange").

We have reviewed the Registration Statement (including the Prospectus) and such
other materials as we have deemed necessary or appropriate as a basis for our
opinion described therein, and have considered the applicable provisions of the
Internal Revenue Code of 1986, as amended, Treasury Regulations, pertinent
judicial authorities, rulings of the Internal Revenue Service, and such other
authorities as we have considered relevant to our opinion. In rendering this
opinion, we have assumed, without independent investigation, the accuracy of
all facts and information set forth in the Prospectus, and that the Exchange
will be consummated in the manner described in the Prospectus.

Based upon the foregoing, it is our opinion that the discussion under the
caption "Material Federal Income Tax Consequences -- Exchange of Notes" in the
Prospectus correctly sets forth the material United States federal income tax
consequences of the Exchange as of the date hereof.

We hereby consent to the use of our name under the captions "Material Federal
Income Tax Consequences" and "Legal Matters" in the Prospectus and to the
filing of this opinion as an exhibit to the Registration Statement.





                                          Very truly yours,


                                          KATTEN MUCHIN ZAVIS ROSENMAN



                                     By:   /s/ Jill E. Darrow
                                           ---------------------------
                                                  A Partner

</TEXT>
</DOCUMENT>
