


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We consent to the  incorporation by reference in the  registration  statement on
Form S-8 (File No.  333-63411)  of our report,  which  contains  an  explanatory
paragraph  relating to Aris  Industries,  Inc.'s  ability to continue as a going
concern, dated March 4, 2004, except for the second to last paragraph of Note 10
which is as of March  24,  2004,  on our  audits of the  consolidated  financial
statements  and  financial  statement  schedule  of Aris  Industries,  Inc.  and
Subsidiaries  as of December  31, 2003 and 2002 and for each of the years in the
three-year  period ended  December  31,  2003,  which report is included in this
annual report on Form 10-K.



/s/ J.H. Cohn LLP

Roseland, New Jersey
April 5, 2004

