UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                    FORM 8-K


                             CURRENT REPORT Pursuant
                          to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


     Date of report (Date of earliest event reported): December 8, 2004
                                                       -------------------------

                                 Candie's, Inc.
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             (Exact Name of Registrant as Specified in Its Charter)

                                    Delaware
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                 (State or Other Jurisdiction of Incorporation)

           0-10593                                         11-2481093
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(Commission File Number)                       (IRS Employer Identification No.)

215 West 40th Street, New York, NY                            10018
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(Address of Principal Executive Offices)                    (Zip Code)

                                 (212) 730-0030
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              (Registrant's Telephone Number, Including Area Code)

                                 Not Applicable
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          (Former Name or Former Address, if Changed Since Last Report)

     Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

     |_| Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)

     |_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
CFR 240.14a-12)

     |_| Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))

     |_| Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c)) 




Item 2.02. Results of Operations and Financial Condition.

     On December 8, 2004, Candie's , Inc. (the "Company") issued a press release
to report its  financial  results  for the three  months and nine  months  ended
October 31,  2004.  A copy of the press  release is  attached  hereto as Exhibit
99.1.


ITEM 9.01. Financial Statements and Exhibits.

     The  following  exhibit is  furnished  pursuant to Item 2.02,  is not to be
considered  "filed"  under  the  Securities  Exchange  Act of 1934,  as  amended
("Exchange  Act"),  and shall not be  incorporated  by reference into any of the
Company's  previous  or future  filings  under the  Securities  Act of 1933,  as
amended, or the Exchange Act.

(c) Exhibits.

     The following is furnished as an Exhibit to this Report.

     Number  Exhibit
     ------  ----------------------------------------------------------------
     99.1    Press Release of Candie's Inc., dated December 8, 2004.








                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


                                 CANDIE'S, INC.
                                  (Registrant)


                            By:  /s/ Richard Danderline
                                 -----------------------------------------------
                                 Richard Danderline
                                 Executive Vice President-Finance and Operations



Date: December 14, 2004