


           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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 29, 2004, and the effects of the matter discussed in Note
13, which is as of August 3, 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/A.



/s/ J.H. Cohn LLP

Roseland, New Jersey
August 11, 2004

