**UNITED STATES SECURITIES AND EXCHANGE COMMISSION    Washington, D.C. 20549    ______________________**

**FORM 10-K**

| **(Mark One)
**[X]****ANNUAL REPORT PURSUANT TO SECTION 13 OR        15(d) OF THE SECURITIES  EXCHANGE ACT OF 1934        For the fiscal year ended December 31, 2007**  **[  ]****TRANSITION REPORT PURSUANT TO SECTION 13          OR 15(d) OF THE SECURITIES  EXCHANGE ACT OF 1934          For the transition period from ______ to ______**
**Commission file number 1-10746**

**JONES APPAREL GROUP, INC.**(Exact name of registrant as specified in its charter)
**Pennsylvania**        (State or other jurisdiction of        incorporation or organization)**06-0935166**(I.R.S. Employer        Identification No.)  **1411 Broadway        New York, New York**        (Address of principal executive offices)**10018**(Zip Code)
Registrant's telephone number, including area code: **(212)642-3860**

Securities registered pursuant to Section 12(b) of the Act:
Title of each class
**Common Stock, $0.01 par value**Name of each exchangeon which registered
**New York Stock Exchange, Inc.**
Securities registered pursuant to Section 12(g) of theAct:  **None**

        Indicate by check mark if theregistrant is a well-known seasoned issuer, as defined in Rule 405 of theSecurities Act. [X] Yes [  ] No

        Indicate by check mark if theregistrant is not required to file reports pursuant to Section 13 or Section15(d) of the Act. [  ] Yes [X] No

        Indicate by check mark whether theregistrant (1) has filed all reports required to be filed by Section 13 or 15(d)of the Securities Exchange Act of 1934 during the preceding 12 months (or forsuch shorter period that the registrant was required to file such reports), and(2) has been subject to such filing requirements for the past 90 days. [X] Yes[  ] No

        Indicate by check mark ifdisclosure of delinquent filers pursuant to Item 405 of Regulation S-K is notcontained herein, and will not be contained, to the best of registrant'sknowledge, in definitive proxy or information statements incorporated byreference in Part III of this Form 10-K or any amendment to this Form 10-K.[X]

        Indicate by check mark whether theregistrant is a large accelerated filer, an accelerated filer, a non-acceleratedfiler, or a smaller reporting company. See the definitions of "largeaccelerated filer," "accelerated filer" and "smallerreporting company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer [X]
Accelerated filer [  ]
Non-accelerated filer [  ]
Smaller reporting company [  ]
        Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of theAct). [  ] Yes [X] No

       The aggregate market value of the voting and non-voting common equityheld by non-affiliates as of the last business day of the registrant's mostrecently completed second fiscal quarter, based on the closing price of theregistrant's common stock as reported on the New York Stock Exchange compositetape on July 7, 2007, was approximately $3,069,096,847.

        As of February 21,2008, 86,578,939 shares of the registrant's common stock were outstanding.

**TABLE OF CONTENTS**PagePART IItem 1     Business 4Item 1A   Risk      Factors20Item 1B        Unresolved Staff Comments23Item 2     Properties24Item 3     Legal Proceedings24Item 4     Submission of Matters to a Vote of Security Holders 24Executive      Officers of the Registrant25PART IIItem 5          Market for Registrant's Common Equity, Related Stockholder Matters and      Issuer Purchases of Equity Securities26Item 6     Selected Financial Data28
Item 7     Management's Discussion and Analysis of Financial Condition and Results of Operations
30Item 7A   Quantitative and Qualitative Disclosures About Market Risk45Management's Report on      Internal Control Over Financial Reporting46Item 8     Financial Statements and Supplementary Data48
Item 9     Changes in and Disagreements with Accountants on Accountingand Financial Disclosure
87Item 9A          Controls and Procedures87PART IIIItem 10    Directors,      Executive Officers and Corporate Governance88Item 11    Executive Compensation88Item 12         Security Ownership of Certain Beneficial Owners and Management and Related      Stockholder Matters89Item 13    Certain Relationships and Related      Transactions, and Director Independence89Item 14         Principal Accounting Fees and Services89PART IVItem 15    Exhibits, Financial Statement Schedules90Signatures91Index to Financial Statement Schedules92Exhibit Index92
**DOCUMENTS INCORPORATED BY REFERENCE**
        The documents incorporated by reference into this Form10-K and the Parts hereof into which such documents are incorporated are listedbelow:

**Document**
**Part**Those portions of the registrant's proxy      statement for the registrant's 2008 Annual Meeting of Stockholders (the      "Proxy Statement") that are specifically identified herein as      incorporated by reference into this Form 10-K.III
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**DEFINITIONS**
        As used in this Report, unless thecontext requires otherwise, "our," "us" and "we"means Jones Apparel Group, Inc. and consolidated subsidiaries, "Sun"means Sun Apparel, Inc., "Nine West Group" means Nine West Group Inc.,"Nine West" means Nine West Footwear Corporation, "Victoria"means Victoria + Co Ltd.," McNaughton" means McNaughton Apparel GroupInc., "Gloria Vanderbilt" means Gloria Vanderbilt Apparel Corp.,"l.e.i." means R.S.V. Sport, Inc. and its related companies,"Kasper" means Kasper, Ltd., "Maxwell" means Maxwell ShoeCompany Inc., "Barneys" means Barneys New York, Inc., "FASB"means the Financial Accounting Standards Board, "SFAS" means Statementof Financial Accounting Standards and "SEC" means the United StatesSecurities and Exchange Commission.

**STATEMENT REGARDING FORWARD-LOOKING DISCLOSURE**
        This Report includes, andincorporates by reference, "forward-looking statements" within themeaning of the Private Securities Litigation Reform Act of 1995. All statementsregarding our expected financial position, business and financing plans areforward-looking statements. The words "believes," "expects,""plans," "intends," "anticipates" and similarexpressions identify forward-looking statements. Forward-looking statements alsoinclude representations of our expectations or beliefs concerning future eventsthat involve risks and uncertainties, including:
- those associated with the effect of national and regional economic      conditions;
- lowered levels of consumer spending resulting from a general economic      downturn or lower levels of consumer confidence;
- the performance of our products within the prevailing retail      environment;
- customer acceptance of both new designs and newly-introduced product      lines;
- our reliance on a few department store groups for large portions of our      business;
- consolidation of our retail customers;
- financial difficulties encountered by our customers;
- the effects of vigorous competition in the markets in which we operate;
- our ability to attract and retain qualified executives and other key      personnel;
- our reliance on independent foreign manufacturers;
- changes in the costs of raw materials, labor, advertising and      transportation;
- the general inability to obtain higher wholesale prices for our products      that we have experienced for many years;
- the uncertainties of sourcing associated with an environment in      which general quota has expired on apparel products (while China has      agreed to safeguard quota on certain classes of apparel products through      2008, political pressure will likely continue for restraint on importation      of apparel);
- our ability to successfully implement new operational and financial      computer systems; and
- our ability to secure and protect trademarks and other intellectual      property rights.

        All statements other thanstatements of historical facts included in this Report, including, withoutlimitation, the statements under "Management's Discussion and Analysis ofFinancial Condition and Results of Operations," are forward-lookingstatements. Although we believe that the expectations reflected in suchforward-looking statements are reasonable, such expectations may prove to beincorrect. Important factors that could cause actual results to differmaterially from our expectations ("Cautionary Statements") aredisclosed in this Report in conjunction with the forward-looking statements. Allsubsequent written and oral forward-looking statements attributable to us orpersons acting on our behalf are expressly qualified in their entirety by theCautionary Statements. We do not undertake to publicly update or revise ourforward-looking statements as a result of new information, future events orotherwise.
**WEBSITE ACCESS TO COMPANY REPORTS

       Copies of our filings under the Securities Exchange Act of 1934(including annual reports on Form 10-K, quarterly reports on Form 10-Q, currentreports on Form 8-K and all amendments to these reports) are available free ofcharge on our investor relations website at www.jny.com on the same day they areelectronically filed with the SEC.

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**PART I

ITEM 1. BUSINESS

General**
        Jones Apparel Group, Inc. is aleading designer, marketer and wholesaler of branded apparel, footwear andaccessories. We also market directly to consumers through our chain of specialtyretail and value-based stores. Our nationally recognized brands include *JonesNew York, Nine West, Anne Klein, Gloria Vanderbilt, Kasper, Bandolino, EasySpirit, Evan-Picone, l.e.i., Energie, Enzo Angiolini, Joan & David, MootsiesTootsies, Sam & Libby, Napier, Judith Jack* and *Le Suit*. We alsomarket costume jewelry under the *Givenchy* brand licensed from GivenchyCorporation and footwear under the *Dockers Women* brand licensed from LeviStrauss & Co. Each brand is differentiated by its own distinctive styling,pricing strategy, distribution channel and target consumer. We contract for themanufacture of our products through a worldwide network of qualitymanufacturers. We have capitalized on our nationally known brand names byentering into various licenses for several of our trademarks, including *JonesNew York, Evan-Picone, Anne Klein New York, Nine West, Gloria Vanderbilt* and*l.e.i.*, with select manufacturers of women's and men's products whichwe do not manufacture. For more than 30 years, we have built a reputation forexcellence in product quality and value and in operational execution.

**Sale of Barneys**
        On September 6, 2007, we completedthe sale of Barneys to an affiliate of Istithmar PJSC, a Dubai-based privateequity and alternative investment house ("Istithmar"). We received$937.4 million of cash (net of working capital adjustments) and paid anaggregate of $54.5 million in cash as of December 31, 2007 for bonuses for keyBarneys employees, compensation for restricted stock held by certain employeesof Barneys that was forfeited upon the completion of the sale and other fees andcosts related to the sale. Net cash proceeds, after estimated taxes expected tobe paid, are expected to amount to approximately $840.0 million. Thistransaction did not result in a default under, nor an obligation to redeem orrepurchase, any of our senior notes.
**Operating Segments**
        Our operations are comprised offour reportable segments: wholesale better apparel, wholesale moderate apparel,wholesale footwear and accessories, and retail. We identify operating segmentsbased on, among other things, the way our management organizes the components ofour business for purposes of allocating resources and assessing performance.Segment revenues are generated from the sale of apparel, footwear andaccessories through wholesale channels and our own retail locations. See"Business Segment and Geographic Area Information" in the Notes toConsolidated Financial Statements.
***Wholesale Better Apparel***
        Our brands cover a broad array ofcategories for the women's markets. Within those brands, various productclassifications include career and casual sportswear, jeanswear, dresses, suits,and a combination of all components termed lifestyle collection. Career andcasual sportswear are marketed as individual items or groups of skirts, pants,shorts, jackets, blouses, sweaters and related accessories which, while sold asseparates, are coordinated as to styles, color schemes and fabrics, and aredesigned to be worn together. New collections are introduced in the fourprincipal selling seasons - Spring, Summer, Fall and Holiday. Each season iscomprised of a series of individual items or groups which have systematicallyspaced shipment dates to ensure a fresh flow of goods to the retail floor. Inaddition, certain brands offer key item styles, which are less seasonal innature, on a replenishment basis (which ship generally within three to five daysfrom receipt of order).

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        The following table summarizesselected aspects of the products sold under both our brands and licensed brands:
       Group Category ProductsLabelProduct      Classification Retail      PricePoints      ***Jones      New      York***BetterSkirts,      blouses, pants, jackets, sweaters, jeanswear, suits, dresses, casual tops,      outerwear, shorts*Jones New York Jones New York Signature Jones New York Sport Jones Jeans Jones New York DressJones New York Suit      Jones Wear* Career      Lifestyle Lifestyle Lifestyle Dresses Suits Dresses, Suits$29 -      $526      $20 - $371      $13 - $190      $39 - $129      $59 - $396      $69 - $340      $70 - $250***Nine      West***Better Skirts, blouses,pants,      jackets, sweaters, suits, dresses, outerwear, shorts, casual tops*Nine WestNine West DressNine West Suits* Lifestyle      Dresses      Suits $19 -      $360      $99 - $276      $217 - $320***Anne      Klein***Bridge Skirts, blouses, pants,      jackets, sweaters, dresses*Anne Klein New York*Career$75      - $1,203***Anne      Klein***Better Skirts,      blouses, pants, jackets, sweaters, vests, dresses, casual tops*AK      Anne Klein      AK Sport      Anne Klein Dress      Anne Klein Suit*Career      Lifestyle      Dresses      Suits$32      - $426      $14 - $89      $120 - $298      $45 - $600**Other**BridgeSuits*Albert      Nipon*Suits$120      - $620**Other**BetterSkirts,      blouses, pants,      jackets, sweaters,      suits, dresses*Kasper      Evan-Picone      Le Suit*Suits, Dresses, Sportswear      Dresses,      Suits      Suits, Sportswear $20- $320      $79- $250      $169- $280
***Wholesale Moderate Apparel***
        Our brands cover a broad array ofcategories for the women's, juniors and girls markets. Within those brands,various product classifications include career and casual sportswear, jeanswear,dresses, suits, and a combination of all components termed lifestyle collection.Career and casual sportswear are marketed as individual items or groups ofskirts, pants, shorts, jackets, blouses, sweaters and related accessories which,while sold as separates, are coordinated as to styles, color schemes andfabrics, and are designed to be worn together. New collections are introduced inthe four principal selling seasons - Spring, Summer, Fall and Holiday. Eachseason is comprised of a series of individual items or groups which havescheduled shipment dates to ensure a fresh flow of goods to the retail floor. Inaddition, certain brands offer key item styles, which are less seasonal innature, on a replenishment basis (which ship generally within five days fromreceipt of order).

        Our continued strategicoperational reviews and efforts to improve profitability and the continued trendof our moderate customers towards differentiated product offerings led us tomake the strategic decision to exit or significantly reduce the scale of some ofour moderate product lines during 2007. We believe that exiting or reducingthese product lines will strengthen our future operating results and allow us tofocus primarily on growth opportunities in our remaining wholesale productlines, which have strong fundamentals and operate at substantially highermargins. This decision will not impact in any way our denim and junior divisionlabels such as *Gloria Vanderbilt, l.e.i., Energie, Jeanstar, Grane* andothers.

        The following table summarizesselected aspects of the products sold under our brands:

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       Group ProductsLabelProduct      Classification Retail      PricePoints      ***Jones      New      York*** Skirts, blouses,      jackets, sweaters,      casual tops*Jones Wear Jones Wear StudioJones & Co.* Collection Sportswear Casual Sportswear Casual Sportswear$24 -      $119***Gloria      Vanderbilt*** Skirts, blouses, shorts,      jackets, sweaters,      jeanswear, capris,      casual tops*Gloria Vanderbilt*      Casual Sportswear$13      - $48**Other** Skirts, blouses, pants,      jackets, sweaters,      jeanswear, dresses,       casual tops and bottoms*Evan-Picone      Energie      Erika      l.e.i.      Jeanstar      A|Line      Pappagallo      GLO/GLO Girls      Grane*Lifestyle      Casual Sportswear      Casual Sportswear      Casual Sportswear      Casual Sportswear      Casual Sportswear      Casual Sportswear      Casual Sportswear      Casual Sportswear $8- $219
        In addition to the products soldunder these brands, we provide design and manufacturing resources to certainretailers to develop moderately-priced product lines to be sold under privatelabels.
***Wholesale Footwear and Accessories***
        Our wholesale footwear andaccessories operations include the sale of both brand name and private labelfootwear, handbags, small leather goods and costume, semi-precious, sterlingsilver, and marcasite jewelry. The following table summarizes selected aspectsof the products sold under both our brands and licensed brands:

**Footwear**   Retail      Price Points
CategoryLabelProduct      ClassificationShoesBoots**Bridge***Joan & David      Anne Klein New York*Sophisticated      Classics      Modern Classics $165 -      $295      $145 - $355      ---      $225 - $425**Better***Nine West      Nine West Kids Enzo Angiolini      AK Anne Klein      Circa Joan & David      Boutique 9* Contemporary      Children's Sophisticated Classics Modern Classics Sophisticated Classics Contemporary $30 -      $99      $39 -$45      $60 - $125      $69 - $89      $89 - $110      $80 - $140 $69 -      $225      $45      $120 - $250      $89 - $189      $149 - $225      $140 - $275**Upper      Moderate***Bandolino       Easy Spirit* Modern Classics Comfort/Fit,      Active,      Sport/Casuals$59 - $79$59 - $85 $79 -      $169      $85 - $139**Moderate***Nine & Company Mootsies Tootsies      Mootsies Tootsies Kids Sam & Libby Sam      & Libby Kids Dockers Women* Contemporary       Lifestyle      Children's      Contemporary      Children's      Lifestyle$50 -      $55      $40 - $45      $25 - $29      $30 - $55      $20 - $35      $50 - $55 $55 -      $75      $60      ---      $60      $39      $70
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**Accessories**** **
Category      LabelProduct ClassificationRetail Price      Points**Bridge***Judith Jack* Marcasite and Sterling Silver Jewelry      $50 - $995**Better***AK      Anne Klein Nine West Givenchy*      Handbags,      Small Leather Goods      and Costume Jewelry      Handbags,      Small Leather Goods      and Costume Jewelry      Costume and Fashion      Jewelry $18 -      $208      $18 - $120      $8 - $795**Moderate***Nine & Company Napier* Handbags, Small      Leather Goods and      Costume Jewelry      Costume Jewelry$13 -      $48      $15 - $58
***Retail***
        We market apparel, footwear andaccessories directly to consumers through our specialty retail stores operatingin malls and urban retail centers and our various value-based("outlet") stores located in major retail locations. We constantlyevaluate both the opportunities for new locations and the results ofunderperforming locations for possible modification or closure.

*        Specialty Retail Stores.* AtDecember 31, 2007, we operated a total of 396 specialty retail stores. Thesestores sell either footwear and accessories or apparel (or a combination ofthese products) primarily under their respective brand names. Our *Nine West,Easy Spirit, Enzo Angiolini* and *Bandolino* retail stores offerselections of exclusive products not marketed to our wholesale customers.Specialty retail stores may also sell products licensed by us, including belts,legwear, outerwear, watches and sunglasses.

        The following table summarizesselected aspects of our specialty retail stores at December 31, 2007. Of thesestores, 393 are located within the United States and three are located inCanada.
   Retail Price Range Average store      size (sq. ft.)      Store      typeNumber of       locations  Brands      offered Shoes and      Boots AccessoriesApparel Type of       locations *Nine West*      221 Primarily*Nine West*      $49 -$250      $5 - $395      $24 - $395Upscale and regional malls and urban retail centers      1,602*Easy Spirit*98 Primarily*Easy Spirit* $14 -      $169 $5 -      $120$59 -      $129 Upscale and regional malls and      urban retail centers1,379*Bandolino*65Primarily*Bandolino*$39 -      $169$5 -      $69$48 -      $150Urban retail      locations and regional malls1,393*Anne      Klein New York* Accessories8*Anne      Klein New York* $145 -      $415 $8 -      $1,400$75 -      $1,995 Upscale      urban retail      locations and regional malls 1,496Apparel3 Various------$6 -      $1,203Urban retail      locations and regional malls5,799*Enzo      Angiolini*1Primarily*Enzo Angiolini*$59      - $250 $6      - $190 $119 -      $249 Upscale      mall1,710
*        Outlet Stores.* At December31, 2007, we operated a total of 638 outlet stores. Our shoe stores focus onbreadth of product line, as well as value pricing, and offer a distributionchannel for our residual inventories. The majority of the shoe stores'merchandise consists of new production of current and proven prior season'sstyles, with the remainder of the merchandise consisting of discontinued stylesfrom our specialty retail footwear stores and wholesale divisions. The apparelstores focus on breadth of product line and value pricing. In addition to ourbrand name merchandise, these stores also sell merchandise produced by ourlicensees.

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        The following table summarizesselected aspects of our outlet stores at December 31, 2007. Of these stores, 610are located within the United States and its territories and 28 are located inCanada.

Store      typeNumber of      locations Brands      offered Type of        locationsAverage      store      size (sq. ft.)*Nine West*203 Primarily *Nine West* Manufacturer      outlet centers2,925*Jones New York*174 Primarily *Jones New      York*  and *Jones New York Sport* Manufacturer      outlet centers3,786*Easy Spirit*118 Primarily *Easy Spirit* Manufacturer      outlet centers3,563*Kasper* 82 Primarily *Kasper* Manufacturer      outlet centers2,628*Anne Klein*61 Primarily *Anne Klein* Manufacturer      outlet centers2,656
**Licensed Brands**
        We have an exclusive license toproduce, market and distribute costume jewelry in the United States, Canada,Mexico and Japan under the *Givenchy* trademark pursuant to an agreementwith Givenchy, which expires on December 31, 2008. The agreement provides forthe payment by us of a percentage of net sales against guaranteed minimumroyalty and advertising payments as set forth in the agreement.

        We have an exclusive license toproduce and sell women's footwear under the *Dockers Women* trademark inthe United States (including its territories and possessions) pursuant to anagreement with Levi Strauss & Co. The agreement, which expires on December31, 2008, provides for the payment by us of a percentage of net sales againstguaranteed minimum royalty and advertising payments as set forth in theagreement.
**Design**
        Our apparel product lines havedesign teams that are responsible for the creation, development and coordinationof the product group offerings within each line. We believe our design staff isrecognized for its distinctive styling of garments and its ability to updatefashion classics with contemporary trends. Our apparel designers travelthroughout the world for fabrics and colors, and stay continuously abreast ofthe latest fashion trends. In addition, we actively monitor the retail sales ofour products to determine and react to changes in consumer trends.

        For most sportswear lines, we willdevelop several groups in a season. A group typically consists of an assortmentof skirts, pants, jeans, shorts, jackets, blouses, sweaters, t-shirts andvarious accessories. We believe that we are able to reduce design risks becausewe often will not have started cutting fabrics until the first few weeks of amajor selling season. Since different styles within a group often use the samefabric, we can redistribute styles and, in some cases, colors, to fit currentmarket demand. We also have a key item replenishment program for certain lineswhich consists of core products that reflect little variation from season toseason.

        Our footwear and accessoriesproduct lines are developed by a combination of our own design teams andthird-party designers, which independently interpret global lifestyle, clothing,footwear and accessories trends. To research and confirm such trends, the teamstravel extensively in Asia, Europe and major American markets, conduct extensivemarket research on retailer and consumer preferences, and subscribe to fashionand color information services. Each team presents styles that maintain eachbrand's distinct personality. Samples are refined and then produced. After thesamples are evaluated, lines are modified further for presentation at eachseason's shoe shows and accessory markets.

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        Our jewelry brands are developedby separate design teams. Each team presents styles that maintain each brand'sdistinct personality. A prototype is developed for each new product whereappropriate. Most prototypes are produced by our contractors based on technicaldrawings that we supply. These prototypes are reviewed by our productdevelopment team, who negotiate costs with the contractors. After samples areevaluated and cost estimates are received, the lines are modified as needed forpresentation for each selling season.

        In accordance with standardindustry practices for licensed products, we have the right to approve theconcepts and designs of all products produced and distributed by our licensees.Similarly, Givenchy and Levi Strauss & Co. also provide design services tous for our licensed products and have the right to approve our designs for the *Givenchy*and *Dockers Women* product lines, respectively.
**Manufacturing and Quality Control***Apparel*
        Apparel sold by us is produced inaccordance with our design, specification and production schedules through anextensive network of independent factories located throughout theworld, primarily in Asia. Nearly all our apparel products were manufacturedoutside North America during 2007. We source a portion of our products inCentral and South America, enabling us to take advantage of shorter lead timesthan other offshore locations due to geographic proximity. Sourcing in thisregion enables us to utilize current free-trade agreements, which provide thatcertain articles assembled abroad from United States components are exempt fromUnited States duties on the value of these components.

        We believe that outsourcing ourproducts allows us to maximize production flexibility, while avoidingsignificant capital expenditures, work-in-process inventory build-ups and costsof managing a larger production work force. Our fashion designers, productionstaff and quality control personnel closely examine garments manufactured bycontractors to ensure that they meet our high standards.

        Our comprehensive quality controlprogram is designed to ensure that raw materials and finished goods meet ourexacting standards. Fabrics for garments manufactured are inspected by eitherindependent inspection services or by our contractors upon receipt in theirwarehouses. Our quality control program includes inspection of both prototypesof each garment prior to cutting by the contractors and a sampling of productiongarments upon receipt at our warehouse facilities to ensure compliance with ourspecifications.

        Our foreign manufacturers'operations are monitored by our Hong Kong-based personnel, buying agents locatedin other countries and independent contractors and inspection services. Finishedgoods are generally shipped to our warehouses for final inspection anddistribution.

        For our sportswear business, weoccasionally supply the raw materials to our manufacturers. Otherwise, the rawmaterials are purchased directly by the manufacturer in accordance with ourspecifications. Raw materials, which are in most instances made and/or coloredespecially for us, consist principally of piece goods and yarn and are purchasedby us from a number of domestic and foreign textile mills and converters. Ourforeign finished goods purchases are generally purchased on a letter of creditbasis, while our domestic purchases are generally purchased on open account.

        Our primary raw material in ourjeanswear business is denim, which is primarily purchased from leading millslocated in the Pacific Rim and Pakistan. Denim purchase commitments and pricesare negotiated on a quarterly or semi-annual basis. We perform our own extensivetesting of denim, cotton twill and other fabrics to ensure consistency anddurability.

        We do not have long-termarrangements with any of our suppliers. We have experienced little difficulty insatisfying our raw material requirements and consider our sources of supplyadequate. Our products have historically been purchased from foreignmanufacturers in pre-set United States dollar prices. To date, we generally havenot been materially adversely affected by fluctuations in exchange rates.However, the recent substantial decline of the United States dollar againstmajor world currencies and higher labor costs being 

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 experienced by some of ourforeign manufacturers, primarily in China, could cause our manufacturing coststo rise.

        Our apparel products aremanufactured according to plans prepared each year which reflect prior years'experience, current fashion trends, economic conditions and management estimatesof a line's performance. We generally order piece goods concurrently withconcept development. The purchase of piece goods is controlled and coordinatedon a divisional basis. When possible, we limit our exposure to specific colorsand fabrics by committing to purchase only a portion of total projected demandwith options to purchase additional volume if demand meets the plan.

        We believe our extensiveexperience in logistics and production management underlies our success incoordinating with contractors who manufacture different garments included withinthe same product group. We also contract for the production of a portion of ourproducts through a network of foreign agents. We have had long-term mutuallysatisfactory business relationships with many of our contractors and agents butdo not have long-term written agreements with any of them.
*Footwear and Accessories*
        To provide a steady source ofinventory, we rely on long-standing relationships with footwear manufacturers inAsia and Brazil, with handbag and small leather goods manufacturers in Asia andwith jewelry manufacturers in Asia. We work through independent buying agentsfor footwear and our own offices for accessories and jewelry. Allocation ofproduction among our manufacturing resources is determined based upon a numberof factors, including manufacturing capabilities, delivery requirements andpricing.

        During 2007, nearly all ourfootwear products were manufactured by independent footwear manufacturerslocated in Asia (primarily China). We also utilize independent manufacturerslocated in Brazil, Europe and North Africa. Our handbags and small leather goodsare sourced through our own buying office in China, which utilizes independentthird party manufacturers located primarily in China. Our products havehistorically been purchased from Brazilian and Asian manufacturers in pre-setUnited States dollar prices. To date, we generally have not been materiallyadversely affected by fluctuations in exchange rates. However, the recentsubstantial decline of the United States dollar against major world currenciesand higher labor costs being experienced by some of our foreign manufacturers,primarily in China, could cause our manufacturing costs to rise. We do not havecontracts with any of our footwear, handbag or small leather goods manufacturersbut, with respect to footwear imported from Brazil and China, we rely onestablished relationships with our Brazilian and Chinese manufacturers directlyand through our independent buying agents. For footwear, quality control reviewsare done on-site in the factories by our third-party buying agents primarily toensure that material and component qualities and fit of the product are inaccordance with our specifications. For accessories, quality control reviews aredone on-site in the factories by our own locally-based inspection technicians.Our quality control program includes approval of prototypes, as well as approvalof final production samples to ensure they meet our high standards.

        We believe that our relationshipswith our Brazilian and Chinese manufacturers provide us with a responsive andadequate source of supply of our products and, accordingly, give us asignificant competitive advantage. We also believe that purchasing a significantpercentage of our products through independent third-party manufacturers inChina and Brazil allows us to maximize production flexibility while limiting ourcapital expenditures, work-in-process inventory and costs of managing a largerproduction work force. Because of the sophisticated manufacturing techniques offootwear manufacturers, individual production lines can be quickly changed fromone style to another, and production of certain styles can be completed in asfew as four hours, from uncut leather to boxed footwear.

        We place our projected orders foreach season's styles with our manufacturers prior to the time we have receivedall of our customers' orders. Because of our close working relationships withour third party manufacturers (which allow for flexible production schedules andproduction of large quantities of footwear within a short period of time), manyof our orders are finalized only after we have received orders from a majorityof our customers. As a result, we believe that, in comparison to ourcompetitors, we are better able

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 to meet sudden demands for particular designs,more quickly exploit market trends as they occur, reduce inventory risk and moreefficiently fill reorders booked during a particular season.

        We do not have contracts with anyof our jewelry manufacturers but rely on long-standing relationships,principally with third-party Asian manufacturers. We believe that the qualityand cost of products manufactured by our suppliers provide us with the abilityto remain competitive. We also have our own manufacturing facility to satisfydemand for products manufactured domestically (such as cosmetic containers) andto provide product samples, prototypes, small quantities of test merchandise anda small amount of production capacity in the event of a disruption of certainoutsourced manufacturing. We have historically experienced little difficulty insatisfying finished goods requirements, and we consider our source of suppliesadequate.

        During 2007, our jewelry productswere manufactured primarily by independently-owned jewelry manufacturers inAsia. Sourcing the majority of our products from third-party manufacturersenables us to better control costs and avoid significant capital expenditures,work in process inventory, and costs of managing a larger production workforce.Our products have historically been purchased from Asian manufacturers inpre-set United States dollar prices. To date, we generally have not beenmaterially adversely affected by fluctuations in exchange rates. However, therecent substantial decline of the United States dollar against major worldcurrencies and higher labor costs being experienced by some of our foreignmanufacturers, primarily in China, could cause our manufacturing costs to rise.

        Forecasts for basic jewelryproducts are produced on a rolling 12-week basis and are adjusted based on pointof sale information from retailers. Manufacturing of fashion jewelry products isbased on marketing forecasts and sales plans; actual orders are received severalweeks after such forecasts are produced. Quality control testing is performedon-site by domestic employees or our own locally-based inspection technicians.Quality assurance checks are also performed upon receipt of finished goods atour distribution facilities.
**Workplace Compliance Program**
        We have an active program in placeto monitor compliance by our contract manufacturers (in all product categories)with the Jones Apparel Group Standards for Contractors and Suppliers("Factory Standards"). In 1996, we became a participant in the UnitedStates Department of Labor's Apparel Manufacturer's Compliance ProgramAgreement. Under that agreement, and through independent agreements withdomestic and foreign manufacturers that produce products for us, we regularlyaudit for compliance with our Factory Standards and require corrective actionwhen appropriate.

        Our Factory Standards, which wehave posted on our website, apply to conditions of employment, such as childlabor, wages and benefits, working hours and days off, health and safetyconditions in the workplace and housing, forced labor, discrimination,disciplinary practices and freedom of association.

        We have a vigorousfactory-auditing program. During 2007, 1,252 audits were conducted (including949 by independent auditors), including domestic and foreign factories forapparel, footwear, handbag and jewelry products. Our Compliance Monitoring staffconsists of 25 members based in four countries. Twenty-two staff members claimEnglish as a second language, and almost all are multi-lingual and have at leasta bachelor's degree from a four-year institution in the United States orabroad. In addition to our own staff, we retain several recognized, unaffiliatedworkplace compliance audit firms to conduct factory audits on our behalf and toreport on such findings, including recommendations for remediation.

        Obtaining compliance with ourFactory Standards is, in many instances, a very challenging process. We dealwith many factories in many countries, each with legal systems and cultures fardifferent from those of the United States. Our auditing program invariablyreports problems of varying degrees in almost all factories. Our approach, invirtually all cases, has been to attempt to improve conditions throughdirections to remediate the cited conditions and to conduct follow-up audits,rather than to cease using a given factory, which would assuredly result insevere hardship for the employees working at those factories. We believe thatprogress and improvement, although incremental, is quite real.

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**Marketing**
        Our ten largest customer groups,principally department stores, accounted for approximately 55% of gross revenuesin 2007. Macy's, Inc., our largest customer in 2007, accounted for 20% of our2007 gross revenues.

        We believe that purchasingdecisions are generally made independently by individual department storeswithin a commonly controlled group. There has been a trend, however, toward morecentralized purchasing decisions. As such decisions become more centralized, therisk to us of such concentration increases. Furthermore, we believe a trendexists among our major customers to concentrate purchasing among a narrowinggroup of vendors. In the future, retailers may have financial problems orcontinue to consolidate, undergo restructurings or reorganizations, or realigntheir affiliations, any of which could increase the concentration of ourcustomers. We attempt to minimize our credit risk from our concentration ofcustomers by closely monitoring accounts receivable balances and shipping levelsand the ongoing financial performance and credit status of our customers.

        We also believe there is anincreasing focus by the department stores to concentrate an increasing portionof their product assortments within their own private label products. Theseprivate label lines compete directly with our product lines and may receive moreprominent positioning on the retail floor by department stores. While thiscreates more competition, we believe that our brands are preferred by theconsumer.

        Sportswear products are marketedto department stores and specialty retailing customers during "marketweeks," which are generally four to six months in advance of thecorresponding industry selling seasons. While we typically will allocate asix-week period to market a sportswear line, most major orders are writtenwithin the first three weeks of any market period.

        We believe retail demand for ourapparel products is enhanced by our ability to provide our retail accounts andconsumers with knowledgeable sales support. In this regard, we have anestablished program to place retail sales specialists in many major departmentstores for many of our brands, including *Jones New York*, *Jones NewYork Sport,**Jones New York Signature, Kasper* and *Anne Klein*.These individuals have been trained by us to support the sale of our products byeducating other store personnel and consumers about our products and bycoordinating our marketing activities with those of the stores. In addition, theretail sales specialists provide us with firsthand information concerningconsumer reactions to our products. In addition, we have a program of designatedsales personnel in which a store agrees to designate certain sales personnel whowill devote a substantial portion of their time to selling our products inreturn for certain benefits.

        We introduce new collections offootwear at industry-wide shoe shows, held semi-annually in both New York Cityand Las Vegas. We also present an interim line to customers during the fall andspring of each year. We introduce new handbag and small leather goodscollections at market shows that occur five times each year in New York City.Jewelry products are marketed in New York City showrooms through individualcustomer appointments and at five industry-wide market shows each year.Retailers visit our showrooms at these times to view various product lines andmerchandise.

        We market our footwear, handbagand small leather goods businesses with certain department stores and specialtyretail stores by bringing our retail and sales planning expertise to thoseretailers. Under this program, members of branded division management who haveextensive retail backgrounds work with the retailer to create a "focusarea" or "concept shop" within the store that displays the fullcollection of a single brand in one area. These individuals assist thedepartment and specialty retail stores by: providing advice about appropriateproduct assortment and product flow; making recommendations about when a productshould be re-ordered; providing sales guidance, including the training of storepersonnel; and developing advertising programs with the retailer to promotesales of our products. In addition, our sales force and field merchandisingassociates for footwear, handbags and small leather goods recommend how todisplay our products, assist with merchandising displays and educate storepersonnel about us and our products. The goal of this approach is to promotehigh retail sell-throughs of our products. With this approach, customers areencouraged to devote greater selling space to our products, and we are betterable to assess consumer preferences, the future ordering needs of our customers,and inventory requirements.

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        We work closely with our wholesalejewelry customers to create long-term sales programs, which include choosingamong our diverse product lines and implementing sales programs at the storelevel. A team of sales representatives and sales managers monitor productperformance against plan and are responsible for inventory management, usingpoint-of-sale information to respond to shifts in consumer preferences.Management uses this information to adjust product mix and inventoryrequirements. In addition, field merchandising associates recommend how todisplay our products, assist with merchandising displays and educate storepersonnel about us and our products. Retailers are also provided with customizeddisplays and store-level merchandising designed to maximize sales and inventoryturnover. By providing retailers with in-store product management, we establishclose relationships with retailers, allowing us to maximize product sales andincrease floor space allocated to our product lines. We have also placed retailsales specialists in major department stores to support the sale of our *Napier,Nine West, Givenchy* and *Judith Jack* jewelry products*.*
**Advertising and Promotion**
        We employ a cooperativeadvertising program for our branded products, whereby we share the cost ofcertain wholesale customers' advertising and promotional expenses innewspapers, magazines and other media up to either a preset maximum percentageof the customer's purchases or an agreed-upon rate of contribution. Animportant part of the marketing program includes prominent displays of ourproducts in wholesale customers' fashion catalogs as well as in-store shopdisplays.

        We have national advertisingcampaigns for the following brands:
- Jones New York  Collection and  Jones New York Signature         (in fashion and lifestyle magazines),
- Nine West  (footwear, apparel, handbags, jewelry and licensed        products, primarily in fashion magazines),
- Bandolino  (in fashion magazines) ,
l.e.i. (
in junior-focused and fashion magazines and radio),
*Anne Klein New York
 (in fashion magazines)
,
*AK Anne Klein 
(in fashion magazines), and
*Grane
 (in fashion magazines).

        Given the strong recognition andbrand loyalty already afforded our brands, we believe these campaigns will serveto further enhance and broaden our customer base. Our in-house creative servicesdepartments oversee the conception, production and execution of virtually allaspects of these activities. We also believe that our retail network promotesbrand name recognition and supports the merchandising of complete lines by, andthe marketing efforts of, our wholesale customers.
**Licensing of Company Brands**
        We have entered into variouslicense agreements under which independent licensees either manufacture, marketand sell certain products under our trademarks in accordance with designsfurnished or approved by us or distribute our products in certain countrieswhere we do not do business. These licenses, the terms of which (not includingrenewals) expire at various dates through 2011, typically provide for thepayment to us of a percentage of the licensee's net sales of the licensedproducts against guaranteed minimum royalty payments, which typically increaseover the term of the agreement.

        The following table sets forthinformation with respect to select aspects of our licensing business:

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BrandCategory*Jones New York*Men's        Accessories and Jewelry (U.S., Canada)        Men's Dress Shirts (U.S.)        Men's Neckwear (Canada)        Men's Neckwear (U.S.)        Men's Sportswear, Sweaters, Knit Shirts, Woven Shirts, Finished        Bottom              Slacks and Outerwear (Canada)        Men's Tailored Clothing, Dress Shirts, Outerwear, Dress Slacks        (Canada)        Men's Tailored Clothing, Formal Wear (U.S.)        Men's Topcoats, Outerwear (U.S.)        Men's Umbrellas, Rain Accessories (U.S.)        Men's and Women's Optical Eyewear (U.S., Canada, Argentina, Aruba,        Australia,             Bahamas, Barbados, Belize, Benelux, Bolivia,        Chile, Colombia, Costa Rica,             Cyprus, Denmark, Dominican Republic, Ecuador,        El Salvador, Finland, French             Guiana, Guatemala, Honduras, Ireland, Israel,        Jamaica, Kuwait, Lebanon, Mexico,             Netherlands Antilles, Nicaragua, Norway,        Panama, Paraguay, Peru, Philippines,             South Africa, Suriname, Sweden, Trinidad,        Turkey, Uruguay, Venezuela)        Women's Costume Jewelry (Canada)        Women's Hats (U.S., Canada)        Women's Leather Outerwear (U.S.)        Women's Outerwear, Rainwear (U.S.)        Women's Outerwear, Wool Coats, Rainwear (Canada)        Women's Scarves, Wraps (U.S., Canada)        Women's Sleepwear, Loungewear (U.S., Canada)        Women's Sunglasses (U.S., Canada)        Women's Umbrellas, Rain Accessories (U.S.)        Women's Watches (Canada)        Women's Wool Coats (U.S.)        Retail and Wholesale Distribution Rights for Women's Apparel,        Handbags, Small             Leather Goods, Footwear, Belts, Sunglasses,        Coats, Scarves, as well as Sleepwear     if such items are made        available in the Territory (China, Hong Kong, Indonesia, Macau,             Malaysia, Singapore, Taiwan, Thailand)*Jones Wear*Women's Costume Jewelry        (Canada)        Women's Outerwear (Canada)        Women's Watches (Canada)        Women's Optical Eyewear (U.S.)*Jones        Studio*Women's        Outerwear, Wool Coats, Rainwear (Canada)*Jones & Co.*Women's Outerwear, Wool Coats,        Rainwear (Canada)*Albert Nipon*Men's Tailored Clothing (U.S.)*Kasper*        Men's Tailored Clothing (U.S., Canada, Mexico)*Evan-Picone*Men's        Tailored Clothing, Formal Wear, Topcoats (U.S.)        Manufacturing and Wholesale Distribution Rights for Women's Sportswear        (Japan)*Energie*Men's Denim and Sportswear      (U.S.)      Boys' Denim and Sportswear (4-6x and 8-20) (U.S.)      Men's Footwear (U.S.)*Gloria Vanderbilt*Knit Tops,      Bottoms, ActiveWear, Performance ActiveWear (U.S.)      Sleepwear, Daywear, Loungewear (U.S., Canada)      Infants', Toddlers' and Children's (4-6x) Apparel (U.S., Canada)*GLO*Infants', Toddlers' and      Children's (4-6x) Apparel (U.S.)*GLO Girl*Infants',      Toddlers' and Children's (4-6x) Apparel (Canada)
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BrandCategory*Anne Klein New York* and *AK Anne Klein*Belts (U.S.,        Canada)        Home Sewing Patterns (Worldwide)        Hosiery, Casual Legwear (U.S., Canada)        Outerwear, Wool Coats, Leather Outerwear, Rainwear (U.S.)        Scarves, Cold Weather Accessories, Gloves (U.S., Canada)        Sunglasses, Optical Eyewear (Worldwide)        Swimwear (U.S.)        Watches (Worldwide)        Manufacturing and Wholesale and Retail Distribution Rights for Apparel        (Japan)        Retail and Wholesale Distribution Rights for Handbags (Japan)        Sublicensed Wholesale and Retail Distribution Rights for Scarves,        Towels,              Jewelry (Japan)        Manufacturing and Wholesale and Retail Distribution Rights for Apparel,        Handbags,              Accessories (Korea)        Retail and Wholesale Distribution Rights for Apparel and Handbags        (Central America,              South America, Caribbean, Dominican Republic)        Retail and Wholesale Distribution Rights for Apparel, Small Leather        Goods, Footwear,             Handbags, Belts, Sunglasses, Watches, Jewelry,        Coats, Socks, Scarves, Swimwear,             as well as Sleepwear, Fragrances, and Cosmetics        if such items are made available             in the Territory (China, Hong Kong, Indonesia,        Macau, Malaysia, Singapore, Taiwan,             Thailand, Italy, France, Spain, United Kingdom,        Portugal, Ireland, Belgium, Luxembourg,             the Netherlands, Saudi Arabia)        Retail Distribution Rights for Apparel, Handbags, Accessories, Belts,        Sleepwear, Casual              Legwear (Philippines)*Anne Klein Coat*Outerwear, Wool Coats, Leather        Outerwear, Rainwear (U.S.)*A|Line*        Sunglasses, Optical Eyewear (U.S.)*Nine West*Belts (U.S., Canada)      Casual Legwear (U.S., Canada)      Gloves, Cold Weather Accessories (U.S., Canada)      Hats (U.S., Canada)      Leather, Wool, Casual Outerwear, Rainwear (U.S., Canada, Spain)      Luggage (U.S., Canada)      Optical Eyewear (U.S., Canada, China, Mexico)      Sunglasses (U.S., Canada, Spain)      Retail and Wholesale Distribution Rights for Apparel, Belts, Cold Weather      Accessories,           Hats, Luggage, Sunglasses, Watches, Jewelry,      Coats, Legwear, Scarves, as well           as Sleepwear, Swimwear, Fragrances and Cosmetics      if such items are made available           in the Territory (China, Hong Kong, Indonesia,      Japan, Macau, Malaysia, Philippines,           Singapore, Taiwan, Thailand)*Nine & Company*Bed and Bath      Products and Accessories (U.S.)      Belts (U.S.)      Casual Legwear (U.S.)      Gloves, Cold Weather Accessories (U.S.)      Hats (U.S.)      Luggage (U.S.)      Sleepwear, Loungewear (U.S.)      Sunglasses (U.S.)      Watches (U.S.)*Easy Spirit*Slippers (U.S., Canada)*Enzo Angiolini*Sunglasses (U.S.)
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BrandCategory*l.e.i.*Casual Legwear      (U.S.)      Belts (U.S., Canada)      Hats (U.S., Canada)      Juniors' and Girls' Intimate Apparel (U.S.)      Juniors' and Girls' Outerwear (U.S.)      Juniors' and Girls' Sunglasses (U.S., Canada)      Watches (U.S., Canada)*Joan & David*Manufacturing and Retail      Distribution Rights for Apparel, Footwear, Handbags (China, Hong           Kong, Indonesia, Japan, Korea, Macau, Malaysia,      Philippines, Singapore, Taiwan, Thailand)International      footwear and accessories retail/wholesale distribution*Nine West*      and *Enzo Angiolini*retail locations (Bahrain, Kuwait, Oman, Qatar,      The United           Arab Emirates, Jordan, India, Poland) and *Anne      Klein New York* retail locations and     wholesale distribution      rights for *Anne Klein New York* footwear and accessories (Bahrain,           Kuwait, Oman, Qatar, the United Arab Emirates)*Nine West* retail locations (Saudi Arabia,      Lebanon, Egypt)*Nine West* retail locations and wholesale      distribution rights for *Nine West, Enzo Angiolini,           Bandolino* and *Easy Spirit* footwear and      accessories and *AK Anne Klein, Circa Joan & David,           Sam & Libby*and *Mootsies Tootsies*      footwear (Belize, Colombia, Costa Rica, Ecuador, El           Salvador, Guatemala, Honduras, Nicaragua, Panama,      Venezuela, the Dominican Republic,           French Guiana, Guyana, Suriname, the Caribbean      Islands)*Nine West* retail locations and wholesale      distribution rights for *Nine West* footwear and accessories           (Greece, Cyprus)*Nine West* retail      locations and wholesale distribution rights for *Nine West* footwear      and accessories           (Chile, Peru) and wholesale distribution rights      for *Enzo Angiolini*footwear and accessories (Chile)*Nine West, Enzo Angiolini, NW Nine West* and *Easy      Spirit*retail locations and wholesale distribution           rights for *Nine West, Enzo Angiolini, NW Nine      West* and *Easy Spirit*footwear and**accessories           (Hong Kong, Indonesia, Japan, Korea, Macau,      Malaysia, the People's Republic of China, the           Philippines, Singapore, Taiwan, Thailand)*Nine West* retail      locations and wholesale distribution rights for *Nine West* footwear      and accessories           (South Africa)*Nine West, Enzo Angiolini*and*Westies*      retail locations, wholesale distribution rights for *Nine West          *footwear and accessories and *Enzo      Angiolini,**Westies* and *AK Anne Klein* footwear, and           manufacturing rights for *Westies* footwear      (Mexico)*Nine West*and *Enzo Angiolini*retail      locations (Turkey, Romania)*Nine West* and *Easy Spirit* retail      locations and wholesale distribution rights for *Nine West*and *Easy           Spirit*footwear and accessories (Israel)*Nine West*, *Bandolino*and *Easy Spirit*      retail locations, wholesale distribution rights for *Nine West*,           *Enzo Angiolini, Easy Spirit, Bandolino, Nine      & Company* and *Westies* footwear and accessories           and *AK Anne Klein, Circa Joan & David, Sam      & Libby* and *Mootsies Tootsies* footwear (Canada)*Nine West* retail locations (the United Kingdom,      Ireland, the Channel Islands, Denmark, the           Netherlands) and wholesale distribution rights      for *Nine West*and *NW Nine West* footwear and           accessories and *Easy Spirit* footwear (the      United Kingdom, Ireland, the Channel Islands, Norway,           Denmark, Sweden, Finland, Iceland, Belgium, the      Netherlands, Luxembourg)*Nine West* retail      locations and wholesale distribution rights for *Nine West*and *Enzo      Angiolini*footwear           and accessories (Spain, Portugal)*Nine West* retail      locations (Russia)*Nine West* retail locations (France)*Nine West* and *Enzo Angiolini*retail      locations and wholesale distribution rights for *Nine West* and           *Enzo Angiolini*footwear and**accessories      (Australia, New Zealand)      Wholesale distribution rights for *Nine West* and *Napier*      costume jewelry (Canada)
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**Trademarks**
        We utilize a variety of trademarkswhich we own, including *Jones New York, Jones New York Signature, Jones NewYork Sport, Jones New York Jeans, Jones Wear, Evan-Picone, Erika, Energie, NineWest, Easy Spirit, Enzo Angiolini, Bandolino, Nine & Company, Westies,Pappagallo, Joan & David, Mootsies Tootsies, Sam & Libby, Napier, JudithJack, Gloria Vanderbilt, GLO, l.e.i., Anne Klein, Anne Klein New York, AK AnneKlein, A|Line, Kasper, Le Suit, Grane, Boutique 9*and *Jeanstar*. Wehave registered or applied for registration for these and other trademarks foruse on a variety of items of apparel, footwear, accessories and/or relatedproducts and, in some cases, for retail store services, in the United States andcertain other countries. The expiration dates of the United States trademarkregistrations for our material registered trademarks are as follows, with ourother registered foreign and domestic trademarks expiring at various datesthrough 2023. Certain brands such as *Jones New York* are sold underseveral related trademarks; in these instances, the range of expiration dates isprovided. All marks are subject to renewal in the ordinary course of business ifno third party successfully challenges such registrations and, in the case ofdomestic and certain foreign registrations, applicable use and related filingrequirements for the goods and services covered by such registrations have beenmet.
TrademarkExpiration      DatesTrademarkExpiration      DatesTrademarkExpiration      Dates*Jones New York*2011-2017*Nine & Company*2012-2015*Anne Klein* 2008-2017*Jones New York Sport*2013*Napier*2009*Kasper*2011*Evan-Picone*2013*Judith Jack*2012*Le Suit*2008*Nine West*2008-2015*Erika*2014*Joan & David*2012-2015*Easy Spirit*2008-2017*Energie* 2015*Mootsies Tootsies*2008-2013*Enzo Angiolini*2008-2015*Gloria Vanderbilt*2012-2017*Sam & Libby*2013*Bandolino*2011-2016*l.e.i.*2010-2016  
        We carefullymonitor trademark expiration dates to provide uninterrupted registration of ourmaterial trademarks. We also license the *Givenchy* and*Dockers Women*trademarks (see "Licensed Brands" above).

        We also hold numerous patentsexpiring at various dates through 2025 (subject to payment of annuities and/orperiodic maintenance fees) and have additional patent applications pending inthe United States Patent and Trademark Office. We regard our trademarks andother proprietary rights as valuable assets which are critical in the marketingof our products. We vigorously monitor and protect our trademarks and patentsagainst infringement and dilution where legally feasible and appropriate.
**Imports and Import Restrictions**
        Our transactions with our foreignmanufacturers and suppliers are subject to the risks of doing business abroad.Imports into the United States are affected by, among other things, the cost oftransportation and the imposition of import duties and restrictions. The UnitedStates, China, Brazil and other countries in which our products are manufacturedmay, from time to time, impose new quotas, duties, tariffs or otherrestrictions, or adjust presently prevailing quotas, duty or tariff levels,which could affect our operations and our ability to import products at currentor increased levels. We cannot predict the likelihood or frequency of any suchevents occurring.

        Our import operations are subjectto constraints imposed by bilateral textile agreements between the United Statesand a number of foreign countries, including Hong Kong, Taiwan, the Philippines,Thailand, Indonesia and South Korea. In certain cases, these agreements imposequotas on the amount and type of goods which can be imported into the UnitedStates from these countries. Such agreements also allow the United States toimpose, at any time, restraints on the importation of categories of merchandisethat, under the terms of the agreements, are not subject to specified limits.Our imported products are also subject to United States customs duties and, inthe ordinary course of business, we are from time to time subject to claims bythe United States Customs Service for duties and other charges.

        We monitor duty, tariff andquota-related developments and continually seek to minimize our potentialexposure to quota-related risks through, among other measures, geographicaldiversification of our

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manufacturing sources, the maintenance of overseas offices, allocation ofoverseas production to merchandise categories where more quota is available andshifts of production among countries and manufacturers.

        Because our foreign manufacturersare located at greater geographic distances from us than our domesticmanufacturers, we are generally required to allow greater lead time for foreignorders, which reduces our manufacturing flexibility. Foreign imports are alsoaffected by the high cost of transportation into the United States and theeffects of fluctuations in the value of the dollar against foreign currencies incertain countries.

        In addition to the factorsoutlined above, our future import operations may be adversely affected bypolitical instability resulting in the disruption of trade from exportingcountries and restrictions on the transfer of funds.
**Backlog**
        We had unfilled customer orders ofapproximately $1.0 billion and $1.1 billion at December 31, 2007 and December31, 2006, respectively. These amounts include both confirmed and unconfirmedorders which we believe, based on industry practice and past experience, will beconfirmed. The amount of unfilled orders at a particular time is affected by anumber of factors, including the mix of product, the timing of the receipt andprocessing of customer orders and scheduling of the manufacture and shipping ofthe product, which in some instances is dependent on the desires of thecustomer. Backlog is also affected by a continuing trend among customers toreduce the lead time on their orders. Due to these factors, a comparison ofunfilled orders from period to period is not necessarily meaningful and may notbe indicative of eventual actual shipments.
**Employees**
        At December 31, 2007, we hadapproximately 8,450 full-time employees. This total includes approximately 3,170in quality control, production, design and distribution positions, approximately2,075 in administrative, sales, clerical and office positions and approximately3,205 in our retail stores. We also employ approximately 5,380 part-timeemployees, of which approximately 5,260 work in our retail stores.

        Approximately 75 of our employeeslocated in Vaughan, Ontario are members of the Laundry and Linen Drivers andIndustrial Workers Union, which has a collective bargaining agreement with usexpiring on March 15, 2009. Approximately 30 of our employees located in NewYork, New York are members of UNITE HERE, which has a collective bargainingagreement that expires on May 31, 2010. Approximately 245 of our employeeslocated in El Paso, Texas are members of UNITE HERE, which has a collectivebargaining agreement that expires on March 9, 2011. We consider our relationswith our employees to be satisfactory.
**Jones New York in the Classroom**
        On May 3, 2005, we announced thelaunch of a charitable cause initiative, including the establishment of JonesNew York In The Classroom, Inc., a not-for-profit corporation, with an initialgrant from us of $1 million and a commitment of our continued support. Jones NewYork In The Classroom is dedicated to improving the quality of education inAmerica and inspiring others, both individuals and corporations, to do the samethrough support of teachers and vital teacher-based programs in America'sschools. It is focused on four areas of support for teachers: recruitment,retention, professional development and recognition and support. Our initialdonation was earmarked to support each of the four non-profit organizationsselected by Jones New York In The Classroom to benefit from its programs andfundraising: TeachersCount, New Teacher Academy, Fund for Teachers andAdopt-A-Classroom. Each of these organizations addresses one or more of JonesNew York In The Classroom's areas of focus. In 2007, our contributions helpedJones New York In The Classroom donate additional funds to several of thesenon-profit organizations. Those funds were used by Adopt-A-Classroom to renewclassroom adoptions and to develop an online program to reach more teachers anddonors and provide online tools to support local classrooms; by Teachers Countto develop ten new "Behind Every Famous Person is A Fabulous Teacher"public service announcements in collaboration with Time, Inc., and to supportnationwide expansion of the PSA campaign; and by Fund for Teachers to supportits award of over 100 grants to teachers within Jones New York In The Classroom'sregions of focus, the New York metropolitan area, Minneapolis, Atlanta, Chicagoand Northern California, to fund educational 

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 and training material for the Fundfor Teachers Asian study program for teachers in the metropolitan New York area, in collaboration with New Visions for Public School, and tosupport a classroom "makeover" in Houston, Texas by Fund for Teacherswith Jones New York In The Classroom.

        Our commitment since the launch in2005 has also included support for events to raise public awareness of Jones NewYork In The Classroom and its goals for teachers and education, as well asinitiatives to encourage our employees to participate in volunteer opportunitiesand fundraising for Jones New York In The Classroom, and the other non-profitorganizations Jones New York In The Classroom is supporting. Our corporateemployees have the opportunity to volunteer up to three hours of paid time offeach month in educational facilities in their local communities, totaling morethan 250,000 hours annually in support of teachers and education. Each of ourbusiness locations is encouraged to raise or budget funds to adopt a classroomto help with daily classroom needs through Adopt-A-Classroom. Working with ourretail customers, we have supported Jones New York In The Classroom within-store marketing programs, including a limited edition t-shirt for 2007featuring artwork by illustrator Sujean Rim, and a dedicated *Jones New York*shopping week during which ten percent of our profits on sales of certainmerchandise (up to $500,000) were donated to Jones New York In The Classroom.Additional activities we have participated in include assisting Jones New YorkIn The Classroom in forming a national advisory committee comprised of educationprofessionals; designing, developing and hosting a website for the charity anddeveloping car magnets for sale by the charity to raise funds; holding a secondannual charity golf classic to benefit Jones New York In The Classroom; andjoining with Lowe's and Hands On Network for Back to School, Back to Styleteacher and classroom makeovers to raise awareness of Jones New York In TheClassroom and the non-profit organizations it has committed to support. We alsohosted Apple Day, which recognized seven of our associates and one of our causecommittees for their outstanding leadership and volunteerism on behalf of thecause initiative and Jones New York In The Classroom.
**Strategic Review of Operations**
        In mid-2005, we completed astrategic review of our operating infrastructure and general and administrativesupport areas to improve profitability and to ensure we are properly positionedfor the long-term benefit of our shareholders. By proactively reviewing ourinfrastructure, systems and operating processes at a time when the industry isundergoing consolidation and change, we plan to eliminate redundancies andimprove our overall cost structure and margin performance.
*Supply Chain Management*- We have implemented and continue to enhance a product development      management system.
- We are now utilizing the capabilities of our third-party manufacturers      to increase pre-production product development activities directly with      them.
- We selected SAP Apparel and Footwear Solution as our enterprise resource      planning system, which has been implemented in the majority of our apparel      operations and will ultimately be implemented company-wide.
- The logistics network has been analyzed to reduce costs and increase      efficiency by following a tiered approach of (i) multiple product usage of      existing distribution centers, (ii) utilizing third party logistics      providers, and (iii) ultimately direct shipping from factory to customer.      We have closed four distribution centers since 2005 as a result of these      efforts and other restructuring actions, with one additional distribution      center scheduled to close in 2008.
- In response to the elimination of apparel quotas and other trade      safeguards, we have been consolidating our third-party manufacturing to a      more concentrated vendor matrix.
*General and Administrative Areas*- We are implementing best practices in connection with the migration of our    current systems to the SAP Apparel and Footwear Solution platform.

        The implementation and executionof the initiatives, other than the company-wide implementation of SAP, weresubstantially completed by the end of 2007. We have reduced annual costs byapproximately $100 million over the period. Total costs (including capitalexpenditures, severance costs and fees) for our strategic 

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 review and the relatedinitiatives are expected to be approximately $120 million. As of December 31,2007, we have spent a total of $117.5 million.

        While customer consolidation,other restructurings and the difficult retail climate have served to offset muchof the impact of these cost reductions, we are now in an excellent position tobenefit from these initiatives as we move forward.
**Recent Restructurings**
        Our continued strategicoperational reviews and efforts to improve profitability and the continued trendof our moderate customers towards differentiated product offerings led us tomake the strategic decision to exit or significantly reduce the scale of some ofour moderate apparel product lines during 2007. In connection with the exit andreorganization of certain moderate apparel product lines, we decided to closecertain New York offices, and on October 9, 2007, we announced the closing ofwarehouse facilities in Goose Creek, South Carolina. We expect to incur $8.0million of one-time termination benefits and associated employee costs forapproximately 440 employees. Of this amount, $7.9 million was recorded in 2007and the remaining $0.1 million will be recorded in 2008. These closings weresubstantially complete by the end of February 2008.

        On October 17, 2007, we announcedthe closing of warehouse facilities in Edison, New Jersey. We expect to incur$3.5 million of one-time termination benefits and associated employee costs forapproximately 160 employees. Of this amount, $2.8 million was recorded in 2007,and the remaining $0.7 will be recorded in 2008. The closing will besubstantially complete by the end of June 2008.

**ITEM 1A. RISK FACTORS**
        There are certain risks anduncertainties that could cause actual results and events to differ materiallyfrom those anticipated. Risks and uncertainties that could adversely affect usinclude, without limitation, the following factors.

*        The apparel, footwear andaccessories industries are highly competitive. Any increased competition couldresult in reduced sales or prices, or both, which could have a material adverseeffect on us.*
        Apparel, footwear and accessoriescompanies face competition on many fronts, including the following:
- establishing and maintaining favorable brand recognition;
- developing products that appeal to consumers;
- pricing products appropriately; and
- obtaining access to retail outlets and sufficient floor space.

        There is intense competition inthe sectors of the apparel, footwear and accessories industries in which weparticipate. We compete with many other manufacturers and retailers, some ofwhich are larger and have greater resources than we do. Any increasedcompetition could result in reduced sales or prices, or both, which could have amaterial adverse effect on us.

        We compete primarily on the basisof fashion, price and quality. We believe our competitive advantages include ourability to anticipate and respond quickly to changing consumer demands, ourbrand names and range of products and our ability to operate within theindustries' production and delivery constraints. Furthermore, our establishedbrand names and relationships with retailers have resulted in a loyal followingof customers.

        We believe that, during the pastfew years, major department stores and specialty retailers have beenincreasingly sourcing products from suppliers who are well capitalized or haveestablished reputations for delivering quality merchandise in a timely manner.However, there can be no assurance that significant new competitors will notdevelop in the future.

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        We also believe there is anincreasing focus by the department stores to concentrate an increasing portionof their product assortments within their own private label products. Theseprivate label lines compete directly with our product lines and may receiveprominent positioning on the retail floor by department stores. While this creates more competition, our independent studies indicatethat our brands are preferred by the consumer.

*        We may not be able to respondto changing fashion and retail trends in a timely manner, which could have amaterial adverse effect on us.*

        The apparel, footwear andaccessories industries have historically been subject to rapidly changingfashion trends and consumer preferences. We believe that our success is largelydependent on our ability to anticipate and respond promptly to changing consumerdemands and fashion trends in the design, styling and production of our productsand in the merchandising and pricing of products in our retail stores. If wecannot gauge consumer needs and fashion trends and respond appropriately, thenconsumers may not purchase our products. This would result in reduced sales andprofitability and in excess inventories, which would have a material adverseeffect on us.

        We believe that consumers in theUnited States are shopping less in department stores (our traditionaldistribution channel) and more in other channels, such as specialty shops andmid-tier locations where value is perceived to be higher. In response, ourstrategy involves adding new distribution channels, increased investment in ourcore brands by focusing on design, quality and value, remodeling of our retaillocations and implementation of new and enhanced retail systems. Despite ourefforts to respond to these trends, there can be no assurance that these trendswill not have a material adverse effect on us.

*        The apparel, footwear andaccessories industries are heavily influenced by general economic cycles thataffect consumer spending. A prolonged period of depressed consumer spendingwould have a material adverse effect on us.*
        The apparel, footwear andaccessories industries have historically been subject to cyclical variations,recessions in the general economy and uncertainties regarding future economicprospects that affect consumer spending habits, which could negatively impactour business. The success of our operations depends on a number of factorsimpacting discretionary consumer spending, including general economicconditions, consumer confidence, wages and unemployment, housing prices,consumer debt, interest rates, fuel and energy costs, taxation and politicalconditions. A downturn in the economy may affect consumer purchases of ourproducts and adversely impact our continued growth and profitability.
*        The loss of or a significantreduction of business with any of our largest customers would have a materialadverse effect on us.*
        Our ten largest customer groups,principally department stores, accounted for approximately 55% of revenues in2007. Macy's, Inc. accounted for approximately 20% of our 2007 gross revenues.

        We believe that purchasingdecisions are generally made independently by department store units within acustomer group. There has been a trend, however, toward more centralizedpurchasing decisions. As such decisions become more centralized, the risk to usof such concentration increases. A decision by the controlling owner of acustomer group of department stores to modify those customers' relationshipswith us (for example, decreasing the amount of product purchased from us,modifying floor space allocated to apparel in general or our productsspecifically, or focusing on promotion of private label products rather than ourproducts) could have a material adverse effect on us. Furthermore, we believe atrend exists among our major customers to concentrate purchasing among anarrowing group of vendors. To the extent any of our key customers reduces thenumber of vendors and consequently does not purchase from us, this would have amaterial adverse effect on us.

        In the future, retailers may havefinancial problems or consolidate, undergo restructurings or reorganizations, orrealign their affiliations, any of which could further increase theconcentration of our customers. The loss of any of our largest customers, or thebankruptcy or material financial difficulty of any customer or any of thecompanies listed above, could have a material adverse effect on us. We do nothave long-term contracts with any of our customers, and sales to customersgenerally occur on an order-by-order 

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 basis. As a result, customers can terminatetheir relationships with us at any time or under certain circumstances cancel ordelay orders.

*        The loss or infringement of ourtrademarks and other proprietary rights could have a material adverse effect onus.*
        We believe that our trademarks andother proprietary rights are important to our success and competitive position.Accordingly, we devote substantial resources to the establishment and protectionof our trademarks on a worldwide basis. There can be no assurances that suchactions taken to establish and protect our trademarks and other proprietaryrights will be adequate to prevent imitation of our products by others or toprevent others from seeking to block sales of our products as violative of theirtrademarks and proprietary rights. Moreover, there can be no assurances thatothers will not assert rights in, or ownership of, our trademarks and otherproprietary rights or that we will be able to successfully resolve suchconflicts. In addition, the laws of certain foreign countries may not protectproprietary rights to the same extent as do the laws of the United States. Theloss of such trademarks and other proprietary rights, or the loss of theexclusive use of such trademarks and other proprietary rights, could have amaterial adverse effect on us. Any litigation regarding our trademarks could betime-consuming and costly.

*        The loss of key personnel coulddisrupt our operations and our ability to successfully execute our strategies.*
        Our executive officers and othermembers of senior management have substantial experience and expertise in ourbusiness. Our success depends to a significant extent both upon the continuedservices of these individuals as well as our ability to attract, hire, motivateand retain additional talented and highly qualified management in the future.Competition for key executives in the apparel, footwear and accessoriesindustries is intense, and our operations and the execution of our businessstrategies could be adversely affected if we cannot attract and retain qualifiedexecutives and other key personnel.

*        The extent of our foreignoperations and manufacturing may adversely affect our domestic business.*
        Nearly all of our products aremanufactured outside of North America. The following may adversely affectforeign operations:
- political instability in countries where contractors and suppliers are      located;
- imposition of regulations and quotas relating to imports;
- imposition of duties, taxes and other charges on imports;
- significant fluctuation of the value of the dollar against foreign      currencies;
- labor shortages in countries where contractors and suppliers are      located; and
- restrictions on the transfer of funds to or from foreign countries.

        As a result of our substantialforeign operations, our domestic business is subject to the following risks:
- uncertainties of sourcing associated with an environment in which quota      has been eliminated on apparel products pursuant to the World Trade      Organization Agreement (although China has agreed to safeguard quota on      certain classes of apparel products through 2008 as a result of a surge in      exports to the United States, political pressure will likely continue for      restraint on importation of apparel);
- reduced manufacturing flexibility because of geographic distance between      us and our foreign manufacturers, increasing the risk that we may have to      mark down unsold inventory as a result of misjudging the market for a      foreign-made product;
- increases in manufacturing costs due to the recent substantial decline      of the United States dollar against major world currencies and higher      labor costs being experienced by some of our foreign manufacturers,      primarily in China; and
- violations by foreign contractors of labor and wage standards and      resulting adverse publicity.

   *     Fluctuations in the price,availability and quality of raw materials could cause delay and increase costs.*
        Fluctuations in the price,availability and quality of the fabrics or other raw materials used by us in ourmanufactured apparel and in the price of materials used to manufacture ourfootwear and accessories could have a material adverse effect on our cost ofsales or our ability to meet our customers' demands. The prices for suchfabrics depend largely on the market prices for the raw materials used toproduce them, particularly 

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 cotton, leather and synthetics. The price andavailability of such raw materials may fluctuate significantly, depending onmany factors, including crop yields and weather patterns. In the future, we maynot be able to pass all or a portion of such higher raw materials prices on toour customers.

*        Our reliance on independentmanufacturers could cause delay and damage our reputation and customerrelationships.*
        We rely upon independent thirdparties for the manufacture of most of our products. A manufacturer's failureto ship products to us in a timely manner or to meet the required qualitystandards could cause us to miss the delivery date requirements of our customersfor those items. The failure to make timely deliveries may drive customers tocancel orders, refuse to accept deliveries or demand reduced prices, any ofwhich could have a material adverse effect on us. This could damage ourreputation. We do not have long-term written agreements with any of our thirdparty manufacturers. As a result, any of these manufacturers may unilaterallyterminate their relationships with us at any time.

        We are also increasingpre-production collaboration efforts with many of our third party manufacturersto utilize their capabilities to increase speed to market and improve margins.Difficulties in effectively achieving this collaboration could have an adverseimpact on our ability to achieve a substantial portion of the savings weanticipate as a result of our strategic review.

        Although we have an active programto train our independent manufacturers in, and monitor their compliance with,our labor and other factory standards, any failure by those manufacturers tocomply with our standards or any other divergence in their labor or otherpractices from those generally considered ethical in the United States and thepotential negative publicity relating to any of these events could materiallyharm us and our reputation.

*        Difficulties in implementing anew enterprise system could impact our ability to design, produce and ship ourproducts on a timely basis.*
        We are in the process ofimplementing the SAP Apparel and Footwear Solution as our core operational andfinancial system. The implementation of the SAP Apparel and Footwear Solutionsoftware, which began at select locations in November 2006, is a key part of ourongoing efforts to eliminate redundancies and enhance our overall cost structureand margin performance. Difficulties migrating existing systems at our remaininglocations to this new software could impact our ability to design, produce andship our products on a timely basis.

 

**ITEM 1B.  UNRESOLVED STAFFCOMMENTS**

        Not Applicable.

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**ITEM 2. PROPERTIES**
        The general location, use and approximate size of ourprincipal properties are set forth below:
LocationOwned/Leased Use Approximate Area in Square Feet (1)Bristol, Pennsylvania leasedAdministrative and computer services172,600  New York, New York leasedAdministrative, executive and sales offices788,100  Vaughan, Canada leased Administrative offices and distribution warehouse125,000  Lawrenceburg, TennesseeownedDistribution      warehouses1,223,800  South Hill, Virginia leased Distribution warehouses835,900  El Paso, Texas leased Distribution warehouses952,000  White Plains, New York leasedAdministrative offices132,200  West Deptford, New Jersey leasedDistribution warehouses988,400  East Providence, Rhode Island leasedDistribution warehouses, product development,      administrative and computer services163,400  Edison, New JerseyleasedDistribution warehouse156,000  
_________________(1)  Including mezzanine where applicable.

        We sublease a 234,000 square footoffice building in White Plains, New York to an independent company.

        We own approximately 550,000square feet of office and manufacturing facilities in Mexico which are not inservice. We intend to sell these facilities. We also lease approximately 715,250square feet of warehouse facilities in Goose Creek, South Carolina which arecurrently not in service.

        Our retail stores are leasedpursuant to long-term leases, typically five to seven years for apparel andfootwear outlet stores and ten years for footwear and accessories and apparelspecialty stores. Certain leases allow us to terminate our obligations after apredetermined period (generally one to three years) in the event that aparticular location does not achieve specified sales volume, and some leaseshave options to renew. Many leases include clauses that provide for contingentpayments based on sales volumes, and many leases contain escalation clauses forincreases in operating costs and real estate taxes.

        We believe that our existingfacilities are well maintained, in good operating condition and that ourexisting and planned facilities will be adequate for our operations for theforeseeable future.
** 

ITEM 3. LEGAL PROCEEDINGS**
        We have been named as a defendantin various actions and proceedings arising from our ordinary businessactivities. Although the amount of any liability that could arise with respectto these actions cannot be accurately predicted, in our opinion, any suchliability will not have a material adverse financial effect on us.

 

**ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS**
        Not Applicable.

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**EXECUTIVE OFFICERS OF THE REGISTRANT**

        Our executive officers are as follows:
Name  AgeOfficeWesley R. Card 60President and Chief Executive OfficerSidney Kimmel 80 ChairmanIra M. Dansky 62 Executive Vice President, General Counsel        and SecretaryJohn        T. McClain 46 Chief        Financial OfficerAndrew        Cohen 58 Chief        Executive Officer - Wholesale Footwear and AccessoriesChristopher        R. Cade 40 Executive        Vice President, Chief Accounting Officer and Controller
        Mr. Card was named our Presidentand Chief Executive Officer on July 12, 2007. Mr. Card had been our ChiefOperating Officer since March 2002. He had also been appointed Chief FinancialOfficer in March 2007, a position he previously held from 1990 to March 2006.

        Mr. Kimmel founded the JonesApparel Division of W.R. Grace & Co. in 1970. Mr. Kimmel has served as ourChairman since 1975 and as Chief Executive Officer from 1975 to May 2002.

        Mr. Dansky has been our GeneralCounsel since 1996 and our Secretary since January 2001. He was elected anExecutive Vice President in March 2002.

        Mr. McClain became our ChiefFinancial Officer on July 16, 2007. Prior to joining us, Mr. McClain served asChief Accounting Officer of Avis Budget Group, Inc. (formerly CendantCorporation), a position he assumed in July 2006. From 1999 to July 2006, Mr.McClain served as Senior Vice President, Finance and Corporate Controller forCendant Corporation.

        Mr. Cohen was named ChiefExecutive Officer - Wholesale Footwear and Accessories in April 2006 and servedas President - Wholesale Footwear and Accessories from January 2006 until April2006. He was the Group President of the *Energie* and *l.e.i.*divisions from May 2004 to January 2006 and President of the *Energie*Division from July 2001 until May 2004.

        Mr. Cade was named Executive VicePresident, Chief Accounting Officer and Controller on December 17, 2007. Priorto joining us, Mr. Cade served as Senior Vice President, Chief AccountingOfficer and Controller of Realogy Corporation (formerly Cendant Corporation), aposition he assumed in August 2006. From June 2004 through July 2006, Mr. Cadeserved as Vice President, Corporate Finance, of Cendant Corporation. Prior tojoining Cendant, he held various financial and accounting positions, includingDirector, Corporate Accounting and Reporting, of Public Service EnterpriseGroup, where he was employed from October 2002 to June 2004.

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**PART II
ITEM 5. MARKET FOR REGISTRANT'SCOMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITYSECURITIES
FirstQuarterSecondQuarterThirdQuarterFourthQuarterPrice range of common stock:     2007          High $35.54 $34.73 $28.72 $23.08          Low$30.22$27.50 $16.73 $15.98     2006          High $36.10 $35.98 $33.07 $34.51          Low$28.58$30.59 $27.30 $31.72Dividends per share of common stock:     2007 $0.14 $0.14 $0.14$0.14     2006 $0.12 $0.12 $0.12$0.14
        Our common stock is traded on theNew York Stock Exchange under the symbol "JNY." The above figures setforth, for the periods indicated, the high and low sale prices per share of ourcommon stock as reported on the New York Stock Exchange Composite Tape. The lastreported sale price per share of our common stock on February 21, 2008 was$14.60,and on that date there were 411 holders of record of our common stock. However,many shares are held in "street name;" therefore, the number ofholders of record may not represent the actual number of shareholders.
*Annual CEO Certification*
        The Annual CEO Certificationrequired by Section 303A.12(a) of the New York Stock Exchange Listed CompanyManual was submitted to the New York Stock Exchange on June 27, 2007.
*Issuer Purchases of Equity Securities*
        The following table sets forth therepurchases of our common stock for the fiscal quarter ended December 31, 2007.

**Issuer Purchases of Equity Securities**
Period(a) Total        Number of Shares (or Units) Purchased(b) Average        Price Paid per Share (or Unit)(c) Total        Number of Shares (or Units) Purchased as Part of Publicly Announced        Plans or Programs(d) Maximum        Number (or Approximate Dollar Value) of Shares (or Units) that May Yet        Be Purchased Under the Plans or ProgramsOctober        7, 2007 to        November 3, 20072,462,819   $22.31*2,462,819   $303,078,306   November 4,        2007 to         December 1, 2007-   --   $303,078,306   December        2, 2007 to        December 31, 2007-   - -   $303,078,306   Total2,462,819   $22.31*2,462,819   $303,078,306   
* - Represents the average price per share forall shares purchased under the accelerated share repurchase program describedbelow.

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        These repurchases were made undera program announced on September 6, 2007 for $500.0 million. This program has noexpiration date.

        On September 6, 2007, we paid$400.0 million for the purchase of our common stock under an accelerated sharerepurchase ("ASR") program entered into with Goldman, Sachs & Co.("Goldman"). We received an initial delivery of 15.5 million shares onSeptember 11, 2007 and a second delivery of 2.4 million shares on October 18,2007. The combined average price for the 17.9 million shares delivered to dateunder the ASR is $22.31 per share. Remaining shares, if any, to be receivedunder the ASR program, up to a maximum of 3.1 million shares, will be receivedupon final settlement of the program, which is scheduled for no later than July19, 2008, and may occur earlier at the option of Goldman or later under certaincircumstances. The exact number of additional shares, if any, to be delivered tous under the ASR will be based on the volume weighted-average price of our stockduring the term of the ASR, subject to a minimum and maximum price for thepurchased shares. The initial shares repurchased are subject to adjustment if weenter into or announce certain types of transactions.
**Comparative Performance**
        The SEC requires us to present achart comparing the cumulative total stockholder return on our common stock withthe cumulative total stockholder return of (i) a broad equity market index and(ii) a published industry index or peer group. The following chart compares theperformance of our common stock with that of the S&P 500 Composite Index andthe S&P 500 Apparel, Accessories & Luxury Goods Index, assuming aninvestment of $100 on December 31, 2002 in each of our common stock, the stockscomprising the S&P 500 Composite Index and the stocks comprising the S&P500 Apparel, Accessories & Luxury Goods Index and the reinvestment ofdividends.

 

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**ITEM 6. SELECTED FINANCIAL DATA**
        The following financialinformation is qualified by reference to, and should be read in conjunctionwith, our Consolidated Financial Statements and Notes thereto and"Management's Discussion and Analysis of Financial Condition and Resultsof Operations" contained elsewhere in this Report. The selectedconsolidated financial information presented below is derived from our auditedConsolidated Financial Statements for each of the five years in the period endedDecember 31, 2007. We completed our acquisitions of Kasper, Maxwell and Barneysat various dates within the five-year period and, accordingly, the results oftheir operations are included in our operating results from the respective datesof acquisition. On September 6, 2007, we sold Barneys. The results of operationsof Barneys have been reported as discontinued operations for all periodspresented.

(All amounts in millions except per share data)
Year Ended December 31,2007 2006 2005 2004 2003 **Income Statement Data**                              Net sales $ 3,793.3  $ 4,014.8  $ 4,473.3  $ 4,573.2  $ 4,339.1  Licensing income      52.0       51.1       58.9       57.1  36.2  Service and other revenues      3.2       21.1       -       -  -  Total revenues3,848.5 4,087.0  4,532.2  4,630.3 4,375.3 Cost of goods sold 2,609.1  2,674.2  2,950.4  2,933.9  2,738.6   Gross profit1,239.4 1,412.8  1,581.8  1,696.4 1,636.7  Selling, general and administrative      expenses 1,100.4  1,096.3  1,128.3  1,170.9  1,052.4 Loss on sale of Polo Jeans      Company business -  45.1  -  -  - Trademark impairments 88.0  50.2  -  0.2  4.5 Goodwill impairment 78.0  441.2  -  -  -    Operating (loss) income (27.0) (220.0) 453.5  525.3  579.8  Interest income 3.7  3.5  1.1  1.9  3.5 Interest expense and financing costs      51.5       50.5       71.0       51.1  58.8 Gain on sale of stock in Rubicon Retail      Limited -  17.4  -  -  - Gain on sale of interest in      Australian joint venture 8.2  -  -  -  -  Equity in earnings of unconsolidated affiliates      8.1       4.5       3.2       3.8  2.5  (Loss) income      from continuing operations before provision for income taxes (58.5) (245.1) 386.8  479.9  527.0 (Benefit) provision  for income taxes      (1) (104.4) (70.1) 134.0  180.5  198.4   Income (loss) from continuing      operations45.9 (175.0) 252.8  299.4 328.6  Income from      discontinued operations, net of tax (2)265.2 29.0 21.5 2.4 -  Cumulative effect of change in accounting for      share-based payments, net of tax- 1.9 - - -     Net      income (loss)$311.1 $ (144.1) $      274.3  $ 301.8 $ 328.6         **Per Share Data**                Basic earnings (loss) per share   Income (loss) from      continuing operations$ 0.46 $ (1.58)$ 2.15 $ 2.42 $ 2.58   Income from discontinued operations 2.65  0.26  0.18  0.02  -    Cumulative effect of      change in accounting principle -  0.02  -  -  -   Basic      earnings (loss) per share$ 3.11 $ (1.30)$ 2.33 $ 2.44 $ 2.58               Diluted earnings (loss) per share   Income (loss) from continuing operations $0.45  $(1.58) $2.12  $2.37  $2.48   Income from discontinued      operations 2.62  0.26  0.18  0.02  -    Cumulative effect of change in accounting      principle -  0.02  -  -  -   Diluted earnings (loss) per share $3.07  $(1.30) $2.30  $2.39  $2.48         
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**December 31, 2007  2006  2005 2004 2003 **Per Share Data      (continued)**           Dividends paid per share$ 0.56 $ 0.50 $ 0.44 $ 0.36 $ 0.16  Weighted average common shares outstanding            Basic 99.9  110.6  118.0  123.6  127.3   Diluted 101.3  110.6  119.2  126.5  136.5 **Balance Sheet Data**          Working capital $ 898.5 $ 984.2 $ 447.9 $ 612.3 $ 826.9  Total assets3,236.6 3,801.1 4,577.8 4,571.4 4,187.7 Short-term debt and current portion of long-term debt and capital lease obligations  4.8  104.1  357.3  203.2  180.8  Long-term debt, including capital lease obligations 777.7  785.1  786.4  1,013.3  835.1 Stockholders' equity 1,996.8  2,211.6  2,666.4  2,653.9  2,537.8 **
 
(1)As a result of the capital gain generated by        the sale of Barneys, we reversed a $107.7 million deferred tax valuation        allowance previously created from capital loss carryforwards that we had        not expected to be able to utilize. The reversal of the tax valuation        allowance has been recorded in income from continuing operations as the        creation of the deferred tax valuation allowance was recorded in        continuing operations in 2006 upon the sale of our *Polo Jeans Company*        business.         (2)On September 6, 2007, we sold Barneys. In        accordance with the provisions of SFAS No. 144, "Accounting for the        Impairment or Disposal of Long-Lived Assets," the results of        operations of Barneys have been reported as discontinued operations for        all periods presented. The 2007 amount includes an after-tax gain of        $254.2 million from the sale.
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**ITEM 7. MANAGEMENT'SDISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS**
        The following discussion providesinformation and analysis of our results of operations from 2005 through 2007,and our liquidity and capital resources. The following discussion and analysisshould be read in conjunction with our Consolidated Financial Statementsincluded elsewhere herein.
**Executive Overview**
        We design, contract for themanufacture of, manufacture and market a broad range of women's collectionsportswear, suits and dresses, casual sportswear and jeanswear for women andchildren, and women's footwear and accessories. We sell our products through abroad array of distribution channels, including better specialty and departmentstores and mass merchandisers, primarily in the United States and Canada. Wealso operate our own network of retail and factory outlet stores. In addition,we license the use of several of our brand names to select manufacturers anddistributors of women's and men's apparel and accessories worldwide.

        During 2007, the followingsignificant events took place:
- in May 2007, we announced our strategic decision to exit or sell certain      of our moderate product lines;
- in September 2007, we sold Barneys to an affiliate of Istithmar PJSC, a      Dubai-based private equity and alternative investment house, for $937.4      million in cash;
- in September 2007, we entered into an accelerated share repurchase      program to repurchase $400.0 million of our common stock;
- in September 2007, Standard & Poor's and Moody's downgraded      their credit ratings on our senior notes; and
- in October 2007, we announced the closing of warehouse facilities in New      Jersey and South Carolina.
**Trends**
        We believe that severalsignificant trends are occurring in the women's apparel, footwear andaccessories industry. We believe that a trend exists among our major retailaccounts to concentrate their women's apparel, footwear and accessories buyingamong a narrowing group of vendors and to differentiate their product offeringsthrough exclusivity of brands. We believe department stores are increasing thefocus of their product assortments on their own private label products. We alsobelieve that consumers in the United States and Canada are shopping in multiplechannels, including specialty shops and national chains where value is perceivedto be higher. We have responded to these trends by enhancing the brand equity ofour brands through our focus on design, quality and value, and through strategicacquisitions which provide significant diversification to the business bysuccessfully adding new distribution channels, labels and product lines. Throughthis diversification, we have evolved into a multidimensional resource inapparel, footwear and accessories and retail. We have leveraged the strength ofour brands to increase both the number of locations and amount of selling spacein which our products are offered and to introduce product extensions. We havealso leveraged our design, production and marketing capabilities to develop andprovide proprietary branded and private label products to major wholesalecustomers.

        On January 1, 2005, the WorldTrade Organization's 148 member nations lifted all quotas on apparel andtextiles. As a result, all textiles and textile apparel manufactured in a membernation and exported after January 1, 2005 are no longer subject to quotarestrictions. This allows retailers, apparel firms and others to importunlimited quantities of apparel and textile items from China, India and otherlow-cost countries. The effects of this action could lead to lower productioncosts or allow us to improve the quality of our products for a given cost andcould also allow us to concentrate production in the most efficient markets.However, the recent substantial decline of the United States dollar againstmajor world currencies and higher labor costs being experienced by some of ourforeign manufacturers, primarily in China, could cause our manufacturing coststo rise. China has also implemented an export tax on many of the itemspreviously subject to quota restriction. In addition, litigation and politicalactivity has been initiated by interested parties seeking to re-impose quotas.As a result, we are unable to predict the long-term effects of the lifting ofquota restrictions and related events on our results of operations.

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**Exit or Reduction in Scale of Certain Moderate Brands**
        Our continued strategicoperational reviews and efforts to improve profitability and the continued trendof our moderate customers towards differentiated product offerings led us tomake the strategic decision to exit or significantly reduce the scale of some ofour moderate product lines during 2007. We believe that exiting or reducingthese product lines will strengthen our future operating results and allow us tofocus primarily on growth opportunities in our remaining wholesale productlines, which have strong fundamentals and operate at substantially highermargins. This decision will not impact in any way our denim and junior divisionlabels such as *Gloria Vanderbilt, l.e.i., Energie, Jeanstar, Grane* andothers, which are also reported in the wholesale moderate apparel segment. As aresult of the loss of these projected revenues, we recorded impairments for our *NortonMcNaughton* and *Erika* trademarks of $80.5 million in our licensing,other and eliminations segment. The moderate product lines we are exiting havenot been classified as discontinued operations as they do not meet the criteriafor discontinued operations as set forth in SFAS No. 144, "Accounting forthe Impairment or Disposal of Long-Lived Assets."
**Sale of Barneys**
        On September 6, 2007, we completedthe sale of Barneys to an affiliate of Istithmar PJSC. We received $937.4million of cash (net of working capital adjustments) and paid an aggregate of$54.5 million in cash as of December 31, 2007 for bonuses for key Barneysemployees, compensation for restricted stock held by certain employees ofBarneys that was forfeited upon the completion of the sale and other fees andcosts related to the sale. Net cash proceeds, after estimated taxes expected tobe paid, are expected to amount to approximately $840.0 million. Thistransaction did not result in a default under, nor an obligation to redeem orrepurchase, any of our senior notes.

        As a result of the capital gaingenerated by the sale of Barneys, we reversed a $107.7 million deferred taxvaluation allowance previously created from capital loss carryforwards that wehad not expected to be able to utilize. The reversal of the tax valuationallowance has been recorded in income from continuing operations.

        In accordance with the provisionsof SFAS No. 144, the results of operations of Barneys for the current and priorperiods have been reported as discontinued operations and the assets andliabilities relating to Barneys have been reclassified as held for sale for allprior periods in the Consolidated Balance Sheets.
**Sale of *Polo Jeans Company* Business

        In October 1995, we acquiredan exclusive license to manufacture and market women's shirts, blouses,skirts, jackets, suits, sweaters, pants, vests, coats, outerwear and hats underthe Lauren by Ralph Lauren trademark in the United States, Canada and Mexicopursuant to license and design service agreements with Polo (collectively, the"Lauren License"), which were to expire on December 31, 2006. In May1998, we acquired an exclusive license to manufacture and market women'sdresses, shirts, blouses, skirts, jackets, suits, sweaters, pants, vests, coats,outerwear and hats under the Ralph by Ralph Lauren trademark in the UnitedStates, Canada and Mexico pursuant to license and design service agreements withPolo (the "Ralph License"). The Ralph License was scheduled to end onDecember 31, 2003.

        During the course of thediscussions concerning the Ralph License, Polo asserted that the expiration ofthe Ralph License would cause the Lauren License agreements to end on December31, 2003, instead of December 31, 2006. We believed that this was an improperinterpretation and that the expiration of the Ralph License did not cause theLauren License to end.

        On June 3, 2003, we announced thatour discussions with Polo regarding the interpretation of the Lauren License hadreached an impasse and that, as a result, we had filed a complaint in the NewYork State Supreme Court against Polo and its affiliates and our formerPresident, Jackwyn Nemerov. The complaint alleged that Polo breached the LaurenLicense agreements by claiming that the license ends at the end of 2003. Thecomplaint also alleged that Ms. Nemerov breached the confidentiality andnon-compete provisions of her employment agreement with us. Additionally, Polowas alleged to have induced Ms. Nemerov to breach her employment agreement andMs. Nemerov was alleged to have induced Polo to breach the Lauren License

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agreements. We asked the court to enter a judgment for compensatory damagesof $550 million, as well as punitive damages, and to enforce the confidentialityand non-compete provisions of Ms. Nemerov's employment agreement.

        These matters were resolved bysettlement dated January 22, 2006, which closed on February 3, 2006. Inconnection with this settlement, we entered into a Stock Purchase Agreement withPolo and certain of its subsidiaries with respect to the sale to Polo of alloutstanding stock of Sun. We received gross proceeds of $355.0 million inconnection with the sale and the settlement. Sun's assets and liabilities onthe closing date primarily related to the *Polo Jeans Company* business,which Sun operated under long-term license and design agreements entered intowith Polo in 1995. We retained distribution and product development facilitiesin El Paso, Texas, along with certain working capital items, including accountsreceivable and accounts payable. In addition, as part of the agreements, weprovided certain support services to Polo (including manufacturing, distributionand information technology) until January 2007 and we continued to providecertain financial and administrative functions until March 2007.

        We recorded a pre-tax loss ofapproximately $145.1 million after allocating $356.7 million of goodwill to thebusiness sold and a pre-tax gain of $100.0 million related to the litigationsettlement. Approximately $3.7 million in state and local taxes have beenaccrued related to the litigation settlement, resulting in a combined after taxloss of approximately $48.8 million. The combined loss created federal and statecapital loss carryforwards that we are using to partially offset the gainrealized from the sale of Barneys.
**Restructuring**
        In late 2003, we began to evaluatethe need to broaden global sourcing capabilities to respond to the competitivepricing and global sourcing capabilities of our denim competitors, as thefavorable production costs from non-duty/non-quota countries and the breadth offabric options from Asia began to outweigh the benefits of Mexico's quick turnand superior laundry capabilities. On July 11, 2005, we announced that we hadcompleted a comprehensive review of our denim manufacturing operations locatedin Mexico. The primary action plan arising from this review resulted in theclosing of the laundry, assembly and distribution operations located in SanLuis, Mexico (the "denim restructuring"). All manufacturing wasconsolidated into existing operations in Durango and Torreon, Mexico. A total of3,170 employees were terminated as a result of the closure.

        In connection with the denimrestructuring, we recorded $11.4 million of net pre-tax costs (of which $12.1million was recorded in 2005 and $0.7 million was reversed in 2006), whichincludes $5.1 million of one-time termination benefits, $3.1 million of losseson the sale of property, plant and equipment, $2.3 million of contracttermination costs and $0.9 million of legal and other associated costs.

        In December 2005, we closed ourdistribution center in Bristol, Pennsylvania. A total of 118 employees wereaffected by the closure. We recorded charges of $3.6 million and $0.4 million in2005 and 2006, respectively, related to one-time termination benefits and otheremployee-related matters.

        On May 15, 2006, we announced theclosing of our Secaucus, New Jersey warehouse to reduce excess capacity. Inconnection with the closing, we incurred $2.7 million of one-time terminationbenefits and associated employee costs for 211 employees and $1.6 million forcleanup costs and remaining rent payments in 2006.

        On May 30, 2006, we announced theclosing of our Stein Mart leased shoe departments, effective January 2007. Inconnection with the closing, we accrued $1.2 million and reversed $0.1 millionof one-time termination benefits and associated employee costs in 2006 and 2007,respectively, for 468 employees.

        On September 12, 2006, weannounced the closing of certain El Paso, Texas and Mexican operations relatedto the decision by Polo to discontinue the *Polo Jeans Company* productline (the "manufacturing restructuring") , which we produced for Polosubsequent to the sale of the *Polo Jeans Company* business to Polo inFebruary 2006. In connection with the El Paso closing, we incurred $4.3 millionof one-time termination benefits and associated employee costs for 113 employeesand $0.7 million of other costs. Of this amount, $4.1 million was recordedduring 2006 and $0.9 million was recorded during 2007. In connection with the

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Mexican closing, we expect to incur $3.0 million of one-time terminationbenefits and associated employee costs for 1,729 employees and $0.7 million ofother costs. Of this amount, $2.8 million was recorded in 2006 and $0.7 millionwas recorded in 2007. The remaining $0.2 million will be recorded during 2008.In addition, we determined the estimated fair value of the property, plant andequipment employed in Mexico was less than its carrying value. As a result, werecorded an impairment loss of $8.6 million in 2006.

        In connection with the exit andreorganization of certain moderate apparel product lines, we decided to closecertain New York offices, and on October 9, 2007, we announced the closing ofwarehouse facilities in Goose Creek, South Carolina. We expect to incur $8.0million of one-time termination benefits and associated employee costs forapproximately 440 employees. Of this amount, $7.9 million was recorded in 2007and the remaining $0.1 million will be recorded in 2008. These closings weresubstantially complete by the end of February 2008.

        On October 17, 2007, we announcedthe closing of warehouse facilities in Edison, New Jersey. We expect to incur$3.5 million of one-time termination benefits and associated employee costs forapproximately 160 employees. Of this amount, $2.8 million was recorded in 2007,and the remaining $0.7 will be recorded in 2008. The closing will besubstantially complete by the end of June 2008.

        For further information, see"Accrued Restructuring Costs" in Notes to Consolidated FinancialStatements.
**Strategic Review of Operations**
        In mid-2005, we completed astrategic review of our operating infrastructure and general and administrativesupport areas to improve profitability and to ensure we are properly positionedfor the long-term benefit of our shareholders. By proactively reviewing ourinfrastructure, systems and operating processes at a time when the industry isundergoing consolidation and change, we plan to eliminate redundancies andimprove our overall cost structure and margin performance.
*Supply Chain Management*- We have implemented and continue to enhance a product development      management system.
- We are now utilizing the capabilities of our third-party manufacturers      to increase pre-production product development activities directly with      them.
- We selected SAP Apparel and Footwear Solution as our enterprise resource      planning system, which has been implemented in the majority of our apparel      operations and will ultimately be implemented company-wide.
- The logistics network has been analyzed to reduce costs and increase      efficiency by following a tiered approach of (i) multiple product usage of      existing distribution centers, (ii) utilizing third party logistics      providers, and (iii) ultimately direct shipping from factory to customer.      We have closed four distribution centers since 2005 as a result of these      efforts and other restructuring actions, with one additional distribution      center scheduled to close in 2008.
- In response to the elimination of apparel quotas and other trade      safeguards, we have been consolidating our third-party manufacturing to a      more concentrated vendor matrix.
*General and Administrative Areas*- We are implementing best practices in connection with the migration of      our current systems to the SAP Apparel and Footwear Solution platform.

        The implementation and executionof the initiatives, other than the company-wide implementation of SAP, weresubstantially completed by the end of 2007. We have reduced annual costs byapproximately $100 million over the period. Total costs (including capitalexpenditures, severance costs and fees) for our strategic review and the relatedinitiatives are expected to be approximately $120 million. As of December 31,2007, we have spent a total of $117.5 million.

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        While customer consolidation,other restructurings and the difficult retail climate have served to offset muchof the impact of these cost reductions, we are now in an excellent position tobenefit from these initiatives as we move forward.
**Goodwill and Other Intangible Assets**
        Goodwill represents the excess ofthe purchase price and related costs over the value assigned to net tangible andidentifiable intangible assets of businesses acquired and accounted for underthe purchase method. Accounting rules require that we test at least annually forpossible goodwill impairment. We perform our test in the fourth fiscal quarterof each year using a discounted cash flow analysis that requires that certainassumptions and estimates be made regarding industry economic factors and futureprofitability. As a result of the 2006 impairment analysis, we determined thatthe goodwill balance existing in our wholesale moderate apparel segment wasimpaired as a result of decreases in projected revenues and profitability withrespect to our *Norton McNaughton,**l.e.i.* and certain othermoderate apparel brands, as well as changes in business strategy with respect toour *Norton McNaughton* brand. Accordingly, we recorded an impairmentcharge of $441.2 million. As a result of the 2007 impairment analysis, wedetermined that the remaining goodwill balance existing in our wholesalemoderate apparel segment was impaired as a result of decreases in projectedrevenues and profitability for certain brands. Accordingly, we recorded animpairment charge of $78.0 million.

        We also perform our annualimpairment test for trademarks during the fourth fiscal quarter of the year. Asa result of the 2007 impairment analysis, we recorded trademark impairmentcharges of $7.5 million as a result of decreases in projected revenues forcertain brands. We also recorded trademark impairment charges of $80.5 millionin 2007 as a result of our decision to discontinue our *Norton McNaughton*brand and significantly reduce the scale of our *Erika* brand. As a resultof the 2006 impairment analysis, we recorded trademark impairment charges of$50.2 million as a result of decreases in projected revenues for our *NortonMcNaughton* brand, our *Albert Nipon* better apparel brand, our *Westies*and *Sam & Libby* footwear brands and our *Richelieu* costumejewelry brand. All trademark impairment charges are reported as selling, generaland administrative expenses in the licensing, other and eliminations segment.
**Stock-Based Compensation**
        In December 2004, the FASB issueda revision of SFAS No. 123, "Share-Based Payment" (hereinafterreferred to as "SFAS No. 123R"), which requires that the costresulting from all share-based payment transactions be recognized in thefinancial statements. This Statement establishes fair value as the measurementobjective in accounting for share-based payment arrangements and requires allentities to apply a fair-value-based measurement method in accounting forshare-based payment transactions with employees except for equity instrumentsheld by employee share ownership plans. We adopted SFAS No. 123R on January 1,2006 using the modified prospective application option. As a result, thecompensation cost for the portion of awards we granted before January 1, 2006for which the requisite service had not been rendered and that were outstandingas of January 1, 2006 will be recognized as the remaining requisite service isrendered. In addition, the adoption of SFAS No. 123R required us to change fromrecognizing the effect of forfeitures as they occur to estimating the number ofoutstanding instruments for which the requisite service is not expected to berendered. As a result, we recorded a pretax gain of $3.1 million on January 1,2006, which is reported as a cumulative effect of a change in accountingprinciple. We were also required to change the amortization period for employeeseligible to retire from the period over which the awards vest to the period fromthe grant date to the date the employee is eligible to retire. This changeresulted in additional amortization expense of $1.9 million and $0.1 million for2007 and 2006, respectively. Concurrently with the adoption of SFAS No. 123R, wehave shifted the composition of our share-based compensation awards towards theuse of restricted shares and away from the use of employee stock options.
**Accelerated Share Repurchase Program**
        On September 6, 2007, we paid$400.0 million for the purchase of our common stock under an accelerated sharerepurchase ("ASR") program entered into with Goldman, Sachs & Co.("Goldman"). We received an initial delivery of 15.5 million shares onSeptember 11, 2007 and a second delivery of 2.4 million shares on October 18,2007. The combined average price for the 17.9 million shares delivered to dateunder the ASR 

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 is $22.31 per share. Remaining shares, if any, to be receivedunder the ASR program, up to a maximum of 3.1 million shares, will be received upon final settlement of the program,which is scheduled for no later than July 19, 2008, and may occur earlier at theoption of Goldman or later under certain circumstances. The exact number ofadditional shares, if any, to be delivered to us under the ASR will be based onthe volume weighted-average price of our stock during the term of the ASR,subject to a minimum and maximum price for the purchased shares. The initialshares repurchased are subject to adjustment if we enter into or announcecertain types of transactions.
**Critical Accounting Policies**
        Several of our accounting policiesinvolve significant or complex judgements and uncertainties and require us tomake certain critical accounting estimates. We consider an accounting estimateto be critical if it requires us to make assumptions about matters that werehighly uncertain at the time the estimate was made. The estimates with thegreatest potential effect on our results of operations and financial positioninclude the collectibility of accounts receivable, the recovery value ofobsolete or overstocked inventory and the fair values of both our goodwill andintangible assets with indefinite lives. Estimates related to accountsreceivable affect our wholesale better apparel, wholesale moderate apparel,wholesale footwear and accessories and retail segments. Estimates related toinventory and goodwill affect our wholesale better apparel, wholesale moderateapparel, wholesale footwear and accessories and retail segments. Estimatesrelated to intangible assets with indefinite lives affect our licensing, otherand eliminations segment.

        For accounts receivable, weestimate the net collectibility, considering both historical and anticipatedtrends of trade discounts and co-op advertising deductions taken by ourcustomers, allowances we provide to our retail customers to flow goods throughthe retail channels, and the possibility of non-collection due to the financialposition of our customers. For inventory, we estimate the amount of goods thatwe will not be able to sell in the normal course of business and write down thevalue of these goods to the recovery value expected to be realized throughoff-price channels. Historically, actual results in these areas have not beenmaterially different than our estimates, and we do not anticipate that ourestimates and assumptions are likely to materially change in the future.However, if we incorrectly anticipate trends or unexpected events occur, ourresults of operations could be materially affected.

        We test our goodwill and ourintangible assets with indefinite lives for impairment on an annual basis(during our fourth fiscal quarter) and between annual tests if an event occursor circumstances change that would more likely than not reduce the fair value ofan asset below its carrying value. We recorded goodwill impairments of $78.0million and $441.2 million in 2007 and 2006, respectively. We recorded trademarkimpairments of $88.0 million and $50.2 million in 2007 and 2006, respectively.For more information, see "Goodwill and Other Intangible Assets" inNotes to Consolidated Financial Statements.

        We test both our goodwill and ourtrademarks for impairment by utilizing discounted cash flow models to estimatetheir fair values. These cash flow models involve several assumptions. Changesin our assumptions could materially impact our fair value estimates. Assumptionscritical to our fair value estimates are: (i) discount rates used to derive thepresent value factors used in determining the fair value of the reporting unitsand trademarks; (ii) royalty rates used in our trade mark valuations; (iii)projected average revenue growth rates used in the reporting unit and trademarkmodels; and (iv) projected long-term growth rates used in the derivation ofterminal year values. These and other assumptions are impacted by economicconditions and expectations of management and will change in the future based onperiod-specific facts and circumstances. Based on our latest annual testing, thefollowing table shows the range of assumptions we used to derive our fair valueestimates and the hypothetical additional impairment charge for goodwill andtrademarks resulting from a one percentage point unfavorable change in each ofour fair value assumptions (amounts in millions).
 AssumptionsEffect of one percentage point        unfavorable change in: GoodwillTrademarksGoodwillTrademarksDiscount rates9.5%9.5%$ 475.9    $ 4.6    Royalty rates--1.0% - 7.0%--    15.5    Revenue growth rates(16.3%) - 9.7%(100%) - 57.5%379.6    1.3    Long-term growth rates3.0%0% - 3.0%492.6    3.2    
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        We have not made any materialchanges to any of our critical accounting estimates in the last three years. Oursenior management has discussed the development and selection of our criticalaccounting estimates with the Audit Committee of our Board of Directors. Inaddition, there are other items within our financial statements that requireestimation, but are not deemed critical as defined above. Changes in estimatesused in these and other items could have a material impact on our financialstatements.
**Results of Operations***Statements of Operations Stated in Dollars and as a Percentage of Total Revenues***(In millions)**        **2007****2006****2005**Net sales $    3,793.3  98.6%    $    4,014.8  98.2%     $    4,473.3  98.7% Licensing income52.0 1.4% 51.1 1.3% 58.9 1.3% Service    and other revenues3.2 0.1% 21.1 0.5% - -         **Total revenues****3,848.5** **100.0%** **4,087.0** **100.0%** **4,532.2** **100.0%** Cost of goods sold2,609.1 67.8%    2,674.2 65.4%    2,950.4 65.1%  **Gross profit****1,239.4** **32.2%**  **1,412.8** **34.6%**  **1,581.8** **34.9%** Selling, general and administrative expenses 1,100.4   28.6%  1,096.3   26.8%  1,128.3   24.9% Loss on sale of    Polo Jeans Company business- -    45.1 1.1% - -    Trademark    impairments88.0 2.3% 50.2 1.2% - -       Goodwill impairments78.0 2.0% 441.2 10.8% - -            **Operating (loss) income****(27.0)****(0.7%)****(220.0)****(5.4%)****453.5 ****10.0% **Interest income3.7  0.1%    3.5  0.1%    1.1  0.0% Interest expense and financing costs51.5  1.3% 50.5  1.2% 71.0  1.6% Gain    on sale of stock in Rubicon Retail Limited- -       17.4 0.4% - -       Gain    on sale of interest in Australian joint venture8.2 0.2% - -    - -           Equity in earnings of unconsolidated affiliates8.1 0.2%    4.5 0.1%    3.2 0.1%  (Loss) income from continuing    operations before provision for income taxes(58.5)(1.5%)   (245.1)(6.0%)   386.8 8.5% (Benefit)    provision for income taxes(104.4)(2.7%)(70.1)(1.7%)134.0 2.9%          **Income (loss) from continuing operations****45.9 ****1.2% **   **(175.0)****(4.3%)**   **252.8 ****5.6% **Income from    discontinued operations, including gain on sale of Barneys in 2007, net of tax265.2 6.9% 29.0 0.7% 21.5 0.5% Cumulative effect    of change in accounting for share-based payments, net of tax- -       1.9 0.0% - -               **Net income (loss)****$ 311.1 ****8.1% **   **$ (144.1)****(3.5%)**   **$ 274.3 ****6.1% *****Percentage totals may not agree due to rounding.***
**2007 Compared with 2006**
***        Revenues.*** Totalrevenues for 2007 were $3.8 billion compared with $4.1 billion for 2006, adecrease of 5.8%. Revenues by segment were as follows:
(In millions)        2007 2006 Increase      (Decrease) Percent  Change Wholesale better apparel$    1,101.0 $ 1,127.4 $    (26.4)(2.3%)Wholesale moderate apparel985.0 1,142.0 (157.0)(13.7%)Wholesale footwear and accessories955.8 941.1 14.7 1.6% Retail 753.7 822.7 (69.0)(8.4%)Licensing and other53.0 53.8 (0.8)(1.5%)   Total revenues$ 3,848.5 $ 4,087.0 $    (238.5)(5.8%)
        Wholesale better apparel revenuesdecreased primarily due to the effects of the sale of the *Polo Jeans Company*business, which contributed $24.6 million in net sales in 2006. Shipments of our*Jones New York Signature* and *Evan-Picone* product lines increaseddue to orders from our customers based on the performance of these brands atretail. These increases were offset by decreased shipments of our *Jones NewYork Suit* product line due to decreased orders from our customers based onthe performance of this brands at retail

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and decreased shipments of our *Jones New York, Anne Klein* and *JonesNew York Sport*product lines due to decreased orders from our customersdriven by the overall challenging retail environment.

        Wholesale moderate apparelrevenues decreased primarily due to decreased shipments and higher markdownallowances to clear inventory in the moderate brands we are exiting orsignificantly reducing (including the *Norton McNaughton, Bandolino, Nine& Co.* and *Rena Rowan*product lines), decreased shipments of ourdenim product lines due to decreased orders from our customers driven by theoverall challenging retail environment that developed during the fourth quarterof 2007 and the discontinuance by our wholesale customers of their exclusive *W,Joneswear Jeans, C.L.O.T.H.E.S., Latina* and *Duckhead* product lines.These decreases were partially offset by increased shipments of our *Energie*product line due to increased orders from our customers based on the performanceof this brand at retail.

        Wholesale footwear and accessoriesrevenues increased primarily due to (1) increased shipping in our internationalbusiness due to increased orders from our existing customers and the addition ofnew territories, (2) increased shipments of our *Nine West* and *Nine& Co.* handbag products due to higher customer orders from strong productperformance at retail, and (3) the launch of our *Anne Klein New York, Joan& David, Boutique 9* and *l.e.i.* footwear product lines. Theseincreases were partially offset by reductions in our *Nine West* andcertain other footwear product lines due to retail consolidations and the timingof shipments to certain retailers and lower levels of sales to off-priceretailers.

        Retail revenues decreasedprimarily due to the effect of the closing of our leased Stein Mart locations($51.7 million) and a 6.5% decline in comparable store sales ($45.9million)(comparable stores are stores that have been open for a full year, arenot scheduled to close in the current period and are not scheduled for anexpansion or downsize by more than 25% or relocation to a different street ormall), offset by $29.3 million from new store openings. Excluding Barneys, webegan 2007 with 1,100 retail locations and had a net decrease of 66 locations(primarily the Stein Mart locations) during the period to end the period with1,034 locations.

        Revenues for 2007 also include$1.0 million in the licensing and other segment of service fees charged toBarneys under a short-term transition services agreement entered into withBarneys at the time of the sale. These revenues are based on contractual monthlyfees as set forth in the agreement. The agreement is scheduled to end in May2008.

        Revenues for 2007 and 2006 alsoinclude $1.2 million and $17.4 million, respectively, of service fees charged toPolo under a short-term transition service agreement entered into with Polo atthe time of the sale of the *Polo Jeans Company* business. These revenueswere based on contractual monthly and per-unit fees as set forth in theagreement. Of the 2007 amount, $1.0 million was recorded in the wholesale betterapparel segment and $0.2 million was recorded in the wholesale moderate apparelsegment. Of the 2006 amount, $11.7 million was recorded in the wholesale betterapparel segment, $3.1 million was recorded in the wholesale moderate apparelsegment and $2.6 million was recorded in the licensing and other segment. Theagreement terminated in March 2007.

***        Gross Profit.*** Thegross profit margin was 32.2% in 2007 and 34.6% in 2006.

        Wholesale better apparel grossprofit margins were 32.4% and 36.5% for 2007 and 2006, respectively. Thedecrease was due to reduced sales of higher-margin *Polo Jeans Company*products as a result of the sale of the *Polo Jeans Company* business,higher levels of sales to off-price retailers and higher levels of markdowns toassist our customers with the overall challenging retail environment.

        Wholesale moderate apparel grossprofit margins were 18.6% and 21.2% for 2007 and 2006, respectively. Thedecrease was a result of higher levels of markdowns to clear excess inventoryand to assist our customers with the overall challenging retail environment thatdeveloped during the fourth quarter of 2007, as well as higher levels of salesto off-price retailers, higher production costs and higher levels of airfreight.

        Wholesale footwear and accessoriesgross profit margins were 28.2% and 28.6% for 2007 and 2006, respectively. Thedecrease was a result of a higher level of markdowns to clear excess inventoryand higher net sales in our lower-margin international business in 2007, offsetby the launch of our higher-margin *AK*
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*Anne Klein* jewelry line in 2007, and by markdowns related to thediscontinuance of the licensed *Tommy Hilfiger* jewelry line and writedownsof excess inventory in our direct selling jewelry and accessory business in2006.

        Retail gross profit margins were48.4% and 51.4% for 2007 and 2006, respectively. The decrease was the result ofa higher level of promotional activity in our footwear and accessories stores toliquidate excess inventory in 2007, partially offset by the liquidation ofinventory related to the closing of our Stein Mart locations in 2006.

***        SG&A Expenses.***Selling, general and administrative ("SG&A") expenses wereapproximately $1.1 billion in both 2007 and 2006. SG&A expenses in 2007included $10.3 million and $0.4 million recorded in the wholesale moderate andwholesale better apparel segments, respectively, related to the exit of certainbrands and the closing of warehouse facilities. Increased expenses resultingfrom the opening of new retail stores amounted to $18.0 million in 2007, whichwere offset by $19.7 million of cost savings resulting from the shutdown of ourStein Mart locations. Advertising expense, net of co-operative advertisingreimbursements, decreased $16.8 million from 2006 to 2007. SG&A expenses in2007 also included $16.5 million recorded in the licensing, other andeliminations segment related to the termination of two former executiveofficers. SG&A expenses in 2006 included $4.3 million recorded in thewholesale better apparel segment related to the closing of the Secaucuswarehouse, $1.2 million recorded in the retail segment related to the closing ofour Stein Mart retail locations, $2.3 million recorded in the wholesale moderateapparel segment related to the closing of our Mexican production facilities,$10.0 million recorded in the wholesale footwear and accessories segment relatedto the termination of a former executive officer and the settlement oflitigation concerning a license agreement. SG&A expenses in 2006 alsoincluded $2.6 million in the retail segment and $0.9 million recorded in thelicensing, other and eliminations segment related to the termination of theformer executive officer.

***        Impairment Losses and OtherItems.*** As a result of our annual goodwill impairment analyses, werecorded goodwill impairments of $78.0 and $441.2 million in 2007 and 2006,respectively, as a result of decreases in projected revenues and profitabilityfor certain moderate apparel brands. As a result of our annual trademarkimpairment analyses, we recorded trademark impairment charges of $7.5 and $50.2million in 2007 and 2006, respectively, as a result of decreases in projectedrevenues for certain moderate apparel brands. We also recorded trademarkimpairment charges of $80.5 million in 2007 as a result of our decision todiscontinue our *Norton McNaughton* brand and significantly reduce thescale of our *Erika* brand. For more information, see "Goodwill andOther Intangible Assets" in Notes to Consolidated Financial Statements.

        During 2007, we sold our interestin our Australian joint venture for $20.7 million, which resulted in a gain of$8.2 million (see "Joint Ventures" in Notes to Consolidated FinancialStatements). During 2006, we recorded a $17.4 million gain (net of associatedcosts) upon the sale of stock in Rubicon Retail Limited (see "Gain on Saleof Stock in Rubicon Retail Limited" in Notes to Consolidated FinancialStatements).

***        Operating Loss.*** Theresulting operating loss from continuing operations for 2007 was $27.0 millioncompared with $220.0 million for 2006, due to the factors described above andthe loss of the sale of the *Polo Jeans Company* business in 2006.

***        Net Interest Expense.***Net interest expense was $47.8 million in 2007 compared with $47.0 million in2006.

*        **Benefit for Income Taxes.***The effective income tax rate benefit on continuing operations was 178.4% and28.5% for 2007 and 2006, respectively. Excluding the effects of the reversal ofthe deferred tax valuation allowance related to the sale of Barneys ($107.7million) and the goodwill impairment, the effective tax rate on continuingoperations was 17.0% for 2007. Without the effects of the *Polo Jeans Company*sale, the goodwill impairment, the litigation settlement and the gain on thesale of stock in Rubicon Retail Limited, the effective tax rate on continuingoperations was 34.0% for 2006. The change from 2006 to 2007 was primarily drivenby a greater impact of the foreign income tax differential relative to pre-taxincome in 2007 than in 2006.
***        Discontinued Operations. Incomefrom discontinued operations for 2007 includes a $254.2 million after-tax gainon the sale of Barneys and $11.0 million of net income from the operation ofBarneys prior to the sale (see "Discontinued Operations" in Notes toConsolidated Financial Statements), compared to $29.0 million

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of net income from the operation of Barneys in 2006. The decrease in netincome from the operation of Barneys is primarily due to the results of Barneysbeing included in the current year only through September 5, 2007.

***        Net Income (Loss) andEarnings (Loss) Per Share.*** Net income was $311.1 million in 2007compared with a net loss of $144.1 million in 2006. Diluted earnings per sharefor 2007 was $3.07 compared with a loss per share of $(1.30) for 2006, on 8.4%fewer shares outstanding.
**2006 Compared with 2005**
***        Revenues.*** Totalrevenues for 2006 were $4.09 billion compared with $4.53 billion for 2005, adecrease of 9.8%. Revenues by segment were as follows:
(In millions)        2006 2005 Increase      (Decrease) Percent  Change Wholesale better apparel$ 1,127.4 $ 1,438.2 $    (310.8)(21.6%)Wholesale moderate apparel1,142.0 1,265.2 (123.2)(9.7%)Wholesale footwear and accessories941.1 978.6 (37.5)(3.8%)Retail 822.7 791.3 31.4 4.0% Licensing and other53.8 58.9 (5.1)(8.7%)   Total revenues$ 4,087.0 $ 4,532.2 $    (445.2)(9.8%)
        Wholesale better apparel revenuesdecreased primarily due to the sale of the *Polo Jeans Company* business($278.9 million of the decrease) and the discontinuance of our *Easy Spirit*apparel line, which we discontinued due to poor retail performance, and our *JonesNew York Country* apparel line, which we discontinued because we wereoffering similar products under our *Jones New York Signature* brand.Decreases in shipments of our *Jones New York Sport* product line as aresult of order reductions from its largest customer were partially offset byincreased customer orders for our *Nine West* apparel product line.

        Wholesale moderate apparelrevenues decreased primarily due to decreased shipments of our *l.e.i.,Joneswear, Nine & Co., Norton McNaughton* and *Bandolino* productlines (where customers are replacing these brands in their locations withprivate-label and other products) and the discontinuance by our wholesalecustomers of their exclusive *A|Line, Joneswear Jeans, C.L.O.T.H.E.S.* and *Latina*product lines. These decreases were partially offset by increased shipmentsresulting from higher customer orders for our *Gloria Vanderbilt* and *GLO*product lines and increased shipments of private label products, including thenew *Duckhead* product line.

        Wholesale footwear and accessoriesrevenues decreased due to (1) decreased shipments of our *Nine West*accessory product line due to poor performance and retail consolidations; (2)decreased shipments of our *Enzo Angiolini, Sam & Libby* and *EasySpirit* footwear product lines (primarily due to retail consolidations andreduced customer orders); (3) discontinuance of the *Bandolino* and*l.e.i.* costume jewelry product lines due to poor retail performance; and (4)discontinuance of the licensed *Tommy Hilfiger* costume jewelry productline as a result of the termination of the licensing arrangement. Thesedecreases were partially offset by increased shipments of our *Anne Klein*and *Circa Joan & David* footwear product lines due to higher customerorders resulting from strong product performance at retail and an increase inour international footwear business.

        Retail revenues increased due to$29.2 million of revenues from new store openings and $5.5 million of additionalrevenues resulting from a 0.8% increase in comparable store sales. ExcludingBarneys, we began 2006 with 1,060 retail locations and had a net increase of 40locations during the period to end the period with 1,100 locations.

        Revenues for 2006 also include$17.4 million of service fees charged to Polo under a short-term transitionservice agreement entered into with Polo at the time of the sale of the *PoloJeans Company* business. These revenues are based on contractual monthly andper-unit fees as set forth in the agreement. Of this amount, 

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 $11.7 million wasrecorded in the wholesale better apparel segment, $3.1 million was recorded inthe wholesale moderate apparel segment and $2.6 million was recorded in thelicensing and other segment.

***Gross Profit.*** The gross profit margin was 34.6% in 2006 and34.9% in 2005.

        Wholesale better apparel grossprofit margins were 36.5% and 34.6% for 2006 and 2005, respectively. Theincrease was due to lower levels of sales to off-price retailers, lowerproduction costs and lower levels of air freight, partially offset by reducedsales of higher-margin *Polo Jeans Company* products as a result of thesale of the *Polo Jeans Company* business.

        Wholesale moderate apparel grossprofit margins were 21.2% and 23.0% for 2006 and 2005, respectively. Increasedmargins in our *Gloria Vanderbilt* and *GLO* product lines were offsetby higher levels of sales to off-price retailers, higher levels of air freightand excess capacity in our Mexican manufacturing operations.

        Wholesale footwear and accessoriesgross profit margins were 28.6% and 31.0% for 2006 and 2005, respectively. Thedecrease was a result of lower net sales in the higher-margin wholesale jewelrybusiness, higher net sales in our lower-margin international business, higherlevels of air freight and sales to off-price retailers, markdowns related to thediscontinuance of the licensed *Tommy Hilfiger* jewelry line in the currentperiod and writedowns of excess inventory in our direct selling jewelry andaccessory business.

        Retail gross profit margins were51.4% and 53.1% for 2006 and 2005, respectively. The decrease was the result ofa higher level of promotional activity in our footwear and accessories stores toliquidate excess inventory and the liquidation of inventory related to theclosing of our Stein Mart locations in 2006.

***        SG&A Expenses.***SG&A expenses were $1.10 billion in 2006 and $1.13 billion in 2005. A $59.1million decrease due to the sale of the *Polo Jeans Company* business andheadcount reductions as a result of our strategic initiatives were offset by$17.6 million of increased expenses resulting from the opening of new retailstores, $4.3 million recorded in the wholesale better apparel segment in thecurrent period related to the closing of the Secaucus warehouse, $1.2 millionrecorded in the retail segment related to the closing of our Stein Mart retaillocations, $2.3 million recorded in the wholesale moderate apparel segmentrelated to the closing of our Mexican production facilities and $10.0 millionrecorded in the wholesale footwear and accessories segment related to thetermination of a former executive officer and the settlement of litigationconcerning a license agreement. SG&A expenses for 2006 also included $2.6million in the retail segment and $0.9 million recorded in the licensing, otherand eliminations segment related to the termination of the former executiveofficer. SG&A expenses for 2005 included approximately $3.1 million as aresult of an arbitration award to a former employee, approximately $3.6 millionrelated to the closing of our Bristol warehouse facility and $1.7 millionrelated to the denim restructuring in the wholesale moderate apparel segment,offset by one-time gains of $5.1 million in the better wholesale apparel segmentas a result of a recovery of unauthorized markdown allowances from SaksIncorporated (relating to sales made by Kasper prior to the date of acquisition)and $5.2 million in the retail segment from a landlord repurchase of a retailstore operating lease.

***        Impairment Losses and OtherItems.*** We recorded goodwill impairments of $441.2 million in 2006 as aresult of decreases in projected revenues and profitability for our *NortonMcNaughton,**l.e.i.* and certain other moderate apparel brands as wellas changes in business strategy with respect to our *Norton McNaughton*brand. We also recorded trademark impairment charges of $50.2 million in 2006,primarily as a result of decreases in projected revenues for our *NortonMcNaughton* brand, our *Albert Nipon* better apparel brand, our *Westies*and *Sam & Libby* footwear brands and our *Richelieu* costumejewelry brand in 2006. For more information, see "Goodwill and OtherIntangible Assets" in Notes to Consolidated Financial Statements.

        During 2006, we also recorded a$17.4 million gain (net of associated costs) upon the sale of stock in RubiconRetail Limited (see "Gain on Sale of Stock in Rubicon Retail Limited"in Notes to Consolidated Financial Statements).

***        Operating (Loss) Income.***The resulting operating loss from continuing operations for 2006 was $220.0million compared with operating income of $453.5 million for 2005, due to thefactors described above and the loss of the sale of the *Polo Jeans Company*business.

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***        Net Interest Expense.***Net interest expense was $47.0 million in 2006 compared with $69.9 million in2005. The decrease was primarily the result of lower average borrowings during2006 and the redemption at maturity of our 7.875% Senior Notes in June 2006.

***        (Benefit) Provision forIncome Taxes.*****The effective income tax rate on continuingoperations was 28.6% for 2006 and 34.6% for 2005. The difference was primarilydriven by the net tax effects associated with the sale of the *Polo JeansCompany* business, the goodwill impairment, the litigation settlement and thegain on the sale of stock in Rubicon Retail Limited. Without the effects of the *PoloJeans Company* sale, the goodwill impairment, the litigation settlement andthe gain on the sale of stock in Rubicon Retail Limited, the effective tax ratefor 2006 was 33.9%. The change from 2005 to 2006 was primarily driven byfavorable resolutions of the 2001 to 2003 federal and various state income taxaudits that resulted in the reversal of $8.6 million of prior income taxaccruals.

***        Cumulative Effect of Changein Accounting for Share-Based Payment*.** The adoption of SFAS No. 123Rrequired us to change from recognizing the effect of forfeitures of unvestedemployee stock options and restricted stock as they occur to estimating thenumber of outstanding instruments for which the requisite service is notexpected to be rendered. As a result, we recorded a gain of $1.9 million (net of$1.2 million in taxes) on January 1, 2006 as a cumulative effect of a change inaccounting principle.

***        Discontinued Operations.***Net income from the operation of Barneys for 2006 and 2005 was $29.0 millionand $21.5 million, respectively (see Discontinued Operations" in Notes toConsolidated Financial Statements). The increase is primarily due to a 9.9%increase in comparable store sales ($53.2 million of additional revenue) and theopening of two flagship and four CO-OP locations in 2006.

***        Net (Loss) Income and (Loss)Earnings Per Share.*** Net loss was $144.1 million in 2006 compared withnet income of $274.3 million earned in 2005. Diluted (loss) earnings per sharefor 2006 was $(1.30) compared with $2.30 for 2005, on 7.2% fewer sharesoutstanding.
**Liquidity and Capital Resources**
        Our principal capital requirementshave been to fund acquisitions, pay dividends, working capital needs, capitalexpenditures and repurchases of our common stock on the open market. We havehistorically relied on internally generated funds, trade credit, bank borrowingsand the issuance of notes to finance our operations and expansion. As ofDecember 31, 2007, total cash and cash equivalents were $302.8 million, anincrease of $231.3 million from the $71.5 million reported as of December 31,2006 (including $7.2 million reported under assets held for sale).

        Operating activities of continuingoperations provided $120.5 million, $386.4 million and $367.7 million in 2007,2006 and 2005, respectively.

        The $265.9 million decrease in netcash provided by operating activities from 2006 to 2007 was primarily the resultof changes in working capital. Income taxes payable decreased primarily as aresult of the tax effects of the Barneys sale. Accounts receivable experienced asmaller decrease in 2007 than in 2006 and accounts payable decreased in 2007compared to an increase in 2006 primarily due to the effects from the sale ofthe *Polo Jeans Company* business and the timing of payments for inventoryin 2006.

        The $18.7 million decrease in netcash provided by operating activities from 2005 to 2006 was primarily the resultof lower operating income before non-cash impairment charges offset by changesin certain components of working capital. Accounts receivable decreased in 2006compared to an increase in 2005, primarily as a result of lower wholesalemoderate apparel sales in the current period and the effects of the sale of the *PoloJeans Company* business. Accounts payable and accrued expenses and othercurrent liabilities experienced increases in 2006 compared to decreases in 2005,primarily as a result of accruals for property, plant and equipment related tonew store openings and computer systems and changes in payment terms to certainvendors. These effects were offset by a decrease in taxes payable in 2006compared to an increase in 2005, primarily as a result of the payment of federaland state audit settlements and the reversal of prior years' income tax auditaccruals in the current period, and an increase in inventories in 2006 comparedto a

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decrease in 2005, primarily the result of new store openings in 2006 andanticipated sales growth for early 2007.

        Investing activities of continuingoperations provided $758.0 million and $258.8 million in 2007 and 2006,respectively, and used $68.0 million in 2005. The changes were primarily due tonet cash received from the sale of Barneys in 2007 compared to the net cashreceived from the sale of the *Polo Jeans Company* business in 2006.Capital expenditures, which amounted to $111.2 million in 2007, are expected tobe approximately $90 million for 2008, primarily for retail store constructionand remodeling and the implementation of new computer systems.

        Financing activities of continuingoperations used $667.4 million in 2007, primarily to repurchase our common stockand repay $100.0 million of net borrowings under our Senior Credit Facilities.

        We repurchased $496.9 million,$306.2 million and $235.2 million of our common stock during 2007, 2006 and2005, respectively. As of December 31, 2007, $303.1 million of Board authorizedrepurchases was still available. We may make additional share repurchases in thefuture depending on, among other things, market conditions and our financialcondition. During the term of the ASR program, we must obtain the consent ofGoldman to make any additional share repurchases. For further information see"Common Stock" in the Notes to Consolidated Financial Statements.

        Our Board of Directors hasauthorized our common stock repurchases as a tax-effective means to enhanceshareholder value and distribute cash to shareholders and, to a lesser extent,to offset the impact of dilution resulting from the issuance of employee stockoptions and shares of restricted stock. We believe that we have sufficientsources of funds to repurchase shares without significantly impacting ourshort-term or long-term liquidity. In authorizing future share repurchaseprograms, our Board of Directors gives careful consideration to both ourprojected cash flows and our existing capital resources.

        Financing activities of continuingoperations used $608.8 million in 2006, primarily to redeem at maturity ouroutstanding 7.875% Senior Notes due 2005 at par on June 15, 2006 (for a totalpayment of $225.0 million), repurchase our common stock and pay dividends to ourcommon shareholders and repay $29.5 million of net borrowings under our SeniorCredit Facilities.

        Financing activities of continuingoperations used $315.5 million in 2005, primarily to redeem at maturity ouroutstanding 8.375% Senior Notes due 2005 at par on August 15, 2005 (for a totalpayment of $129.6 million) and repurchase our common stock and pay dividends toour common shareholders, offset by $60.3 million in net borrowings under ourSenior Credit Facilities.

        Proceeds from the issuance ofcommon stock to our employees exercising stock options amounted to $11.1million, $32.4 million and $13.4 million in 2007, 2006 and 2005, respectively.

        At December 31, 2007, we hadcredit agreements with several lending institutions to borrow an aggregateprincipal amount of up to $1.75 billion under Senior Credit Facilities. Thesefacilities, of which the entire amount is available for letters of credit orcash borrowings, provide for a $1.0 billion five-year revolving credit facilitythat expires in June 2009 and a $750.0 million five-year revolving creditfacility that expires in June 2010. At December 31, 2007, $154.5 million wasoutstanding under the credit facility that expires in June 2009 (comprisedsolely of outstanding letters of credit) and no amounts were outstanding underthe credit facility that expires in June 2010. Borrowings under the SeniorCredit Facilities may also be used for working capital and other generalcorporate purposes, including permitted acquisitions and stock repurchases. TheSenior Credit Facilities are unsecured and require us to satisfy both a coverageratio of earnings before interest, taxes, depreciation, amortization and rent tointerest expense plus rents and a net worth maintenance covenant, as well asother restrictions, including (subject to exceptions) limitations on our abilityto incur additional indebtedness, prepay subordinated indebtedness, makeacquisitions, enter into mergers and pay dividends. As of December 31, 2007, weare in compliance with all such covenants.

        At December 31, 2007, we also hada C$10.0 million unsecured line of credit in Canada, under which C$0.2 millionof letters of credit were outstanding.

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        On September 10, 2007, Standard& Poor's announced it had downgraded its senior unsecured rating on ouroutstanding senior notes from BBB- to BB+, and on September 27, 2007, Moody'sannounced it had downgraded its senior unsecured rating on our outstandingsenior notes from Baa3 to Ba1. Both rating agencies maintain a negative outlook.

        We recorded net pension andpostretirement liability gains of $4.5 million to other comprehensive income in2007 resulting primarily from the amortization of actuarial gains. We recordednet pension and postretirement losses of $1.8 million in 2006 to othercomprehensive income resulting primarily from the amortization of actuariallosses and lower than expected returns on our plan assets. We recorded netpension and postretirement gains of $0.2 million in 2005. Our pension andpostretirement plans are currently underfunded by a total of $8.6 million. Asthe benefits under our defined benefit pension plans are frozen with respect toservice credits, the effects on future pension expense are not anticipated to bematerial to our results of operations or to our liquidity.

        On February 13, 2008, we announcedthat the Board of Directors had declared a quarterly cash dividend of $0.14 pershare to all common stockholders of record as of February 29, 2008 for paymenton March 14, 2008.
**Off-Balance Sheet Arrangements**
        We do not have any off-balancesheet arrangements within the meaning of SEC Regulation S-K Item 303(a)(4).
**Contractual Obligations and Contingent Liabilities and Commitments**
        The following is a summary of oursignificant contractual obligations for the periods indicated that existed as ofDecember 31, 2007, and, except for purchase obligations and other long-termliabilities, is based on information appearing in the Notes to ConsolidatedFinancial Statements (amounts in millions). All amounts exclude items related todiscontinued operations.
TotalLess than        1 year1 - 3        years3 - 5        yearsMore than        5 yearsLong-term debt $ 750.0  $               -  $ 250.0  $              -  $ 500.0 Interest on long-term debt519.5 38.7 65.6 56.2 359.0 Capital lease                                            obligations49.3 7.0 9.5 7.0 25.8 Operating lease obligations        (1)                                            807.3  122.8  229.9  180.4  274.2 Purchase obligations (2)                                            612.1  594.0  11.1  7.0  - Minimum royalty payments        (3)                                            1.3  1.3  -  -  - Capital expenditure        commitments                                            28.8  28.8  -  -  - Deferred compensation                                            12.0  12.0  -  -  - Other long-term liabilities                                            66.5  0.7  13.0  11.3  41.5  Total contractual obligations        (4)$ 2,846.8 $ 805.3 $ 579.1 $ 261.9 $ 1,200.5  (1) Future rental commitments for        leases have not been reduced by minimum non-cancelable sublease rentals        aggregating $25.7 million.         (2)         Includes outstanding letters        of credit of $154.7million, which primarily represent inventory        purchase commitments which typically mature in two to six months.         (3)Under exclusive licenses to        manufacture certain items under trademarks not owned by us pursuant to        various license agreements, we are obligated to pay the licensors a        percentage of our net sales of these licensed products, subject to        minimum scheduled royalty and advertising payments.         (4)Excludes $16.7 million of        uncertain tax positions, for which we cannot make reasonably reliable        estimates of the timing and amounts to be paid.
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        We believe that funds generated byoperations, proceeds from the issuance of notes, the Senior Credit Facilitiesand the Canadian line of credit will provide the financial resources sufficientto meet our foreseeable working capital, dividend, capital expenditure and stockrepurchase requirements and fund our contractual obligations and our contingentliabilities and commitments.

**New Accounting Standards**
        In June 2006, the FASB issued FASBInterpretation No. 48 ("FIN 48"), "Accounting for Uncertainty inIncome Taxes - an interpretation of FASB Statement No. 109," whichestablishes that the financial statement effects of a tax position taken orexpected to be taken in a tax return are to be recognized in the financialstatements when it is more likely than not, based on the technical merits, thatthe position will be sustained upon examination. FIN 48 also provides guidanceon derecognition, classification, interest and penalties, accounting in interimperiods, disclosure and transition.

        We adopted FIN 48 on January 1,2007. On that date, we had no uncertain tax positions. We recognize interest andpenalties, if any, as part of our provision for income taxes in our ConsolidatedStatements of Operations. We file a consolidated U.S. federal income tax returnas well as unitary and combined income tax returns in several statejurisdictions, of which California is the most significant. Our subsidiariesalso file separate company income tax returns in multiple states, of which NewYork is the most significant.

        In September 2006, the FASB issuedSFAS No. 157, "Fair Value Measurements," which establishes a frameworkfor measuring fair value in generally accepted accounting principles and expandsdisclosures about fair value measurements. SFAS No. 157 defines fair value asthe price that would be received to sell an asset or paid to transfer aliability in an orderly transaction between market participants at themeasurement date. SFAS No. 157 is effective for financial statements issued forfiscal years beginning after November 15, 2007, and interim periods within thosefiscal years. The adoption of SFAS No. 157 is not expected to have a materialimpact on our results of operations or our financial position.

        In February 2007, the FASB issuedSFAS No. 159, "The Fair Value Option for Financial Assets and FinancialLiabilities, Including an amendment of FASB Statement No. 115," whichpermits entities to choose to measure many financial instruments and certainother items at fair value that are not currently required to be measured at fairvalue. SFAS No. 159 also establishes presentation and disclosure requirementsdesigned to facilitate comparisons between entities that choose differentmeasurement attributes for similar types of assets and liabilities. SFAS No. 159does not affect any existing accounting literature that requires certain assetsand liabilities to be carried at fair value. SFAS No. 159 is effective as of thebeginning of an entity's first fiscal year that begins after November 15,2007. The adoption of SFAS No. 159 is not expected to have a material impact onour results of operations or our financial position.

        In December 2007, the FASB issuedSFAS No. 141 (revised 2007), "Business Combinations" ("SFAS No.141(R)"), which requires an acquirer to recognize the assets acquired, theliabilities assumed, and any noncontrolling interest of an acquiree at theacquisition date, measured at their fair values as of that date, with limitedexceptions. SFAS No. 141(R) applies prospectively to business combinations forwhich the acquisition date is on or after the beginning of the first annualreporting period beginning on or after December 15, 2008. Earlier application isprohibited. At the date of adoption, SFAS No. 141(R) is not expected to have amaterial impact on our results of operations or our financial position.

        In December 2007, the FASB issuedSFAS No.160, "Noncontrolling Interests in Consolidated FinancialStatements," which requires (1) ownership interests in subsidiaries held byparties other than the parent to be clearly identified, labeled, and presentedin the consolidated statement of financial position within equity, but separatefrom the parent's equity; (2) the amount of consolidated net incomeattributable to the parent and to the noncontrolling interest be clearlyidentified and presented on the face of the consolidated statement of income;and (3) changes in a parent's ownership interest while the parent retains itscontrolling financial interest in its subsidiary be accounted for consistentlyas equity transactions. SFAS No. 160 applies prospectively to businesscombinations for which the acquisition date is on or after the beginning of thefirst annual reporting period beginning on or after December 15, 2008. Earlierapplication is prohibited. The adoption of SFAS No. 160 is not expected to havea material impact on our results of operations or our financial position.

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**ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUTMARKET RISK**
**Market Risk Sensitive Instruments**
        We are exposed to the impact ofinterest rate changes, foreign currency fluctuations, and changes in the marketvalue of our fixed rate long-term debt. We manage this exposure through regularoperating and financing activities and, when deemed appropriate, through the useof derivative financial instruments. Our policy allows the use of derivativefinancial instruments for identifiable market risk exposures, including interestrate and foreign currency fluctuations. We do not enter into derivativefinancial contracts for trading or other speculative purposes. The followingquantitative disclosures were derived using quoted market prices, yields andtheoretical pricing models obtained through independent pricing sources for thesame or similar types of financial instruments, taking into consideration theunderlying terms, such as the coupon rate, term to maturity and imbedded calloptions. Certain items such as lease contracts, insurance contracts, andobligations for pension and other post-retirement benefits were not included inthe analysis. For further information see "Derivatives" and"Financial Instruments" in the Notes to Consolidated FinancialStatements.
*Interest Rates*
        Our primary interest rateexposures relate to our the fair value of our fixed rate long-term debt andinterest expense related to our revolving credit facility.

        At December 31, 2007, the fairvalue of our fixed rate debt was $655.3 million. On that date, the potentialdecrease in fair value of our fixed rate long-term debt instruments resultingfrom a hypothetical 10% adverse change in interest rates was approximately $59.6million.

        Our primary interest rateexposures on variable rate credit facilities are with respect to United Statesand Canadian short-term rates. Cash borrowings under these facilities bearinterest at rates that vary with changes in prevailing market rates. At December31, 2007, we had approximately $1.8 billion in variable rate credit facilities,under which no cash borrowings were outstanding.
*Foreign Currency Exchange Rates*
        We are exposed to market riskrelated to changes in foreign currency exchange rates. Our products havehistorically been purchased from foreign manufacturers in pre-set United Statesdollar prices. To date, we generally have not been materially adversely affectedby fluctuations in exchange rates. We also have assets and liabilitiesdenominated in certain foreign currencies.

        At December 31, 2007, we hadoutstanding foreign exchange contracts to exchange Canadian Dollars for a totalnotional value of US $24.4 million at a weighted-average exchange rate of 1.0653through December 2008. The fair value of these contracts at December 31, 2007was a $1.8 million unrealized loss. We believe that these financial instrumentsshould not subject us to undue risk due to foreign exchange movements becausegains and losses on these contracts should offset losses and gains on theassets, liabilities, and transactions being hedged. We are exposed tocredit-related losses if the counterparty to a financial instrument fails toperform its obligation. However, we do not expect the counterparties, whichpresently have high credit ratings, to fail to meet their obligations.

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**MANAGEMENT'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING**
February 22, 2008

To the Stockholders of Jones Apparel Group, Inc.

        The management of Jones ApparelGroup, Inc. is responsible for the preparation, integrity, objectivity and fairpresentation of the financial statements and other financial informationpresented in this report. The financial statements have been prepared inconformity with accounting principles generally accepted in the United States ofAmerica and reflect the effects of certain judgments and estimates made bymanagement.

        In order to ensure that ourinternal control over financial reporting is effective, management regularlyassesses such controls and did so most recently for our financial reporting asof December 31, 2007. This assessment was based on criteria for effectiveinternal control over financial reporting described in Internal Control -Integrated Framework issued by the Committee of Sponsoring Organizations of theTreadway Commission, referred to as COSO. Our assessment included thedocumentation and understanding of our internal control over financialreporting. We have evaluated the design effectiveness and tested the operatingeffectiveness of internal controls to form our conclusion.

        Our internal control overfinancial reporting is a process designed to provide reasonable assuranceregarding the reliability of financial reporting and the preparation offinancial statements for external purposes in accordance with generally acceptedaccounting principles. Our internal control over financial reporting includesthose policies and procedures that pertain to maintaining records that, inreasonable detail, accurately and fairly reflect transactions and dispositionsof assets, providing reasonable assurance that transactions are recorded asnecessary to permit preparation of financial statements in accordance withgenerally accepted accounting principles, assuring that receipts andexpenditures are being made in accordance with authorizations of our managementand directors and providing reasonable assurance regarding prevention or timelydetection of unauthorized acquisition, use or disposition of assets that couldhave a material effect on our financial statements.

        Because of its inherentlimitations, internal control over financial reporting may not prevent or detectmisstatements. Also, projections of any evaluation of effectiveness to futureperiods are subject to the risk that controls may become inadequate because ofchanges in conditions, or that the degree of compliance with the policies orprocedures may deteriorate.

        Based on this assessment, theundersigned officers concluded that our internal controls and procedures areeffective in timely alerting them to material information required to beincluded in our periodic SEC filings and that information required to bedisclosed by us in these periodic filings is recorded, processed, summarized andreported within the time periods specified in the SEC's rules and forms andthat our internal controls are effective to provide reasonable assurance thatour financial statements are fairly presented in conformity with generallyaccepted accounting principles.

        The Audit Committee of our Boardof Directors, which consists of independent, non-executive directors, meetsregularly with management, the internal auditors and the independent accountantsto review accounting, reporting, auditing and internal control matters. Thecommittee has direct and private access to both internal and external auditors.

        BDO Seidman, LLP, the independentregistered public accounting firm who audits our financial statements, hasaudited our internal control over financial reporting as of December 31, 2007and has expressed an unqualified opinion thereon.
Wesley R. Card        President and Chief Executive OfficerJohn T. McClain        Chief Financial Officer
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********BDO Seidman, LLP**      Accountants and Consultants330 Madison Avenue      New York, New York 10017      Telephone: (212) 885-8000      Fax: (212) 697-1299** Report of Independent Registered Public Accounting Firm

Board of Directors and StockholdersJones Apparel Group, Inc.New York, New York

We have audited Jones Apparel Group's internal control over financialreporting as of December 31, 2007, based on criteria established in *InternalControl - Integrated Framework* issued by the Committee of SponsoringOrganizations of the Treadway Commission (the COSO criteria). Jones ApparelGroup's management is responsible for maintaining effective internal controlover financial reporting and for its assessment of the effectiveness of internalcontrol over financial reporting, included in the accompanying Management'sReport on Internal Control over Financial Reporting. Our responsibility is toexpress an opinion on the company's internal control over financial reportingbased on our audit.

We conducted our audit in accordance with the standards of the Public CompanyAccounting Oversight Board (United States). Those standards require that we planand perform the audit to obtain reasonable assurance about whether effectiveinternal control over financial reporting was maintained in all materialrespects. Our audit included obtaining an understanding of internal control overfinancial reporting, assessing the risk that a material weakness exists, andtesting and evaluating the design and operating effectiveness of internalcontrol based on the assessed risk. Our audit also included performing suchother procedures as we considered necessary in the circumstances. We believethat our audit provides a reasonable basis for our opinion.

A company's internal control over financial reporting is a process designedto provide reasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles. A company's internal controlover financial reporting includes those policies and procedures that (1) pertainto the maintenance of records that, in reasonable detail, accurately and fairlyreflect the transactions and dispositions of the assets of the company; (2)provide reasonable assurance that transactions are recorded as necessary topermit preparation of financial statements in accordance with generally acceptedaccounting principles, and that receipts and expenditures of the company arebeing made only in accordance with authorizations of management and directors ofthe company; and (3) provide reasonable assurance regarding prevention or timelydetection of unauthorized acquisition, use, or disposition of the company'sassets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financialreporting may not prevent or detect misstatements. Also, projections of anyevaluation of effectiveness to future periods are subject to the risk thatcontrols may become inadequate because of changes in conditions, or that thedegree of compliance with the policies or procedures may deteriorate.

In our opinion, Jones Apparel Group, Inc. maintained, in all materialrespects, effective internal control over financial reporting as of December 31,2007, based on the COSO criteria.

We also have audited, in accordance with the standards of the Public CompanyAccounting Oversight Board (United States), the consolidated balance sheets ofJones Apparel Group, Inc. as of December 31, 2007 and 2006, and the relatedconsolidated statements of operations, stockholders' equity, and cash flowsfor each of the three years in the period ended December 31, 2007 and our reportdated February 19, 2008 expressed an unqualified opinion thereon.

New York, New YorkFebruary 19, 2008

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**ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 
**********BDO Seidman, LLP**      Accountants and Consultants330 Madison Avenue      New York, New York 10017      Telephone: (212) 885-8000      Fax: (212) 697-1299
 **Report of Independent Registered Public Accounting Firm**

Board of Directors and StockholdersJones Apparel Group, Inc.New York, New York

We have audited the accompanying consolidated balance sheets of Jones ApparelGroup, Inc. as of December 31, 2007 and 2006 and the related consolidatedstatements of operations, stockholders' equity, and cash flows for each of thethree years in the period ended December 31, 2007. These financial statementsare the responsibility of the Company's management. Our responsibility is toexpress an opinion on these financial statements based on our audits.

We conducted our audits in accordance with the standards of the PublicCompany Accounting Oversight Board (United States). Those standards require thatwe plan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free of material misstatement. An audit includesexamining, on a test basis, evidence supporting the amounts and disclosures inthe financial statements, assessing the accounting principles used andsignificant estimates made by management, as well as evaluating the overallpresentation of the financial statements. We believe that our audits provide areasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to abovepresent fairly, in all material respects, the financial position of JonesApparel Group, Inc. at December 31, 2007 and 2006, and the results of itsoperations and its cash flows for each of the three years in the period endedDecember 31, 2007, in conformity with accounting principles generally acceptedin the United States of America.

We also have audited, in accordance with the standards of the Public CompanyAccounting Oversight Board (United States), Jones Apparel Group's internalcontrol over financial reporting as of December 31, 2007, based on criteriaestablished in *Internal Control - Integrated Framework* issued by the Committeeof Sponsoring Organizations of the Treadway Commission (COSO) and our reportdated February 19, 2008 expressed an unqualified opinion thereon.

New York, New YorkFebruary 19, 2008

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Jones Apparel Group, Inc.Consolidated Balance Sheets(All amounts in millions except per share data)
December 31,2007 2006 **ASSETS**            CURRENT ASSETS:      Cash and cash equivalents $ 302.8  $ 64.3  Accounts receivable 337.0  357.8       Inventories 523.9  530.8  Assets held for sale -  620.8  Prepaid income taxes 30.6  14.1  Deferred taxes 33.9  53.7      Prepaid expenses and other current assets 65.9  67.5    TOTAL CURRENT                                            ASSETS 1,294.1  1,709.0   PROPERTY, PLANT AND EQUIPMENT, at cost, less accumulated depreciation and amortization 312.1  279.5 GOODWILL 973.9  1,051.9  OTHER                                              INTANGIBLES, at cost, less                                              accumulated amortization 618.0  708.3  OTHER ASSETS 38.5  52.4 $ 3,236.6 $ 3,801.1   **LIABILITIES AND STOCKHOLDERS'EQUITY**CURRENT LIABILITIES:    Short-term borrowings $          -  $ 100.0 Current portion of capital lease obligations 4.8  4.1       Accounts payable 223.6  277.9 Liabilities related to assets held for sale -  180.7 Income taxes payable 20.4  25.4 Accrued employee compensation      and benefits 40.0  41.6 Accrued restructuring and      severance payments 23.0  11.3  Accrued expenses and other current liabilities 83.8  83.8    TOTAL CURRENT LIABILITIES395.6 724.8 NONCURRENT LIABILITIES:  Long-term debt749.4 749.3  Obligations under capital leases28.3 35.8  Deferred taxes- 7.8  Other66.5 71.8    TOTAL NONCURRENT LIABILITIES844.2 864.7    TOTAL LIABILITIES1,239.8 1,589.5         COMMITMENTS AND                                              CONTINGENCIES       -        -  STOCKHOLDERS' EQUITY:  Preferred stock, $.01 par value - shares authorized 1.0; none issued -  -  Common stock, $.01 par value - shares authorized 200.0; issued      153.6 and 153.21.5 1.5   Additional paid-in capital1,339.7 1,320.0  Retained earnings2,480.8 2,226.4  Accumulated other comprehensive income (loss)2.1 (5.9)Less treasury stock, 68.3      and 45.3 shares, at cost(1,827.3)(1,330.4)    TOTAL STOCKHOLDERS'EQUITY1,996.8 2,211.6   $ 3,236.6 $      3,801.1   See accompanying notes to consolidated financial statements    
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Jones Apparel Group, Inc.Consolidated Statements of Operations(All amounts in millions except per share data)
Year Ended December 31, 2007  2006  2005       Net sales  $ 3,793.3   $ 4,014.8   $ 4,473.3       Licensing income      52.0       51.1       58.9       Service and other revenue      3.2       21.1       -  Total revenues3,848.5 4,087.0 4,532.2       Cost of goods sold2,609.1 2,674.2 2,950.4 Gross profit 1,239.4  1,412.8  1,581.8 Selling, general and administrative expenses 1,100.4  1,096.3  1,128.3       Loss on sale of Polo Jeans Company business      -       45.1       -       Trademark impairments      88.0       50.2       -       Goodwill impairment      78.0       441.2       - Operating (loss) income (27.0) (220.0) 453.5       Interest income 3.7  3.5  1.1 Interest expense and financing costs 51.5  50.5  71.0       Gain on sale of stock in Rubicon Retail Limited      -       17.4       -       Gain on sale of interest in Australian joint venture      8.2       -       -       Equity in earnings of unconsolidated affiliates 8.1  4.5  3.2  (Loss) income from continuing operations before provision for income taxes (58.5) (245.1) 386.8 (Benefit) provision  for income taxes (104.4) (70.1) 134.0 Income (loss) from      continuing operations 45.9  (175.0) 252.8 Income from discontinued operations,      including gain on sale of Barneys in 2007, net of tax 265.2  29.0  21.5 Cumulative effect of change in accounting      for share-based payments, net of tax -  1.9  - Net income (loss)$ 311.1 $ (144.1)$ 274.3   
 
Earnings      (loss) per share                   Basic               Income (loss) from      continuing operations $      0.46 $      (1.58)$      2.15    Income from discontinued operations 2.65  0.26  0.18    Cumulative effect of change in accounting      for share-based payments, net of tax -  0.02  -        Basic earnings (loss) per share $      3.11 $      (1.30)$      2.33    Diluted   Income (loss) from continuing operations $ 0.45 $ (1.58)$ 2.12    Income from discontinued      operations 2.62  0.26  0.18    Cumulative effect of change in accounting      for share-based payments, net of tax -  0.02  -        Diluted earnings (loss) per share $ 3.07 $ (1.30)$ 2.30               Weighted average common shares outstanding   Basic 99.9  110.6  118.0 Diluted 101.3  110.6  119.2         Dividends declared per share$      0.56 $      0.50 $      0.44 
See accompanying notes to consolidated financial statements

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Jones Apparel Group, Inc.Consolidated Statements of Stockholders'Equity(All amounts in millions except per share data)
Number of        common        shares        outstandingTotal        stock-        holders'        equityCommon        stockAdditional        paid-in        capitalRetained        earningsAccumu-        lated         other        compre-        hensive        income        (loss)Treasury        stockBalance,        January 1, 2005122.2        $        2,653.9        $        1.5        $        1,236.4        $        2,204.2        $        0.8        $        (789.0)         Year ended December 31, 2005:            Comprehensive        income: Net        income-  274.3  -  -  274.3  -  -  Minimum        pension liability adjustment-        0.2  -  -        -  0.2  - Change in fair value of        cash flow hedges, net of $1.5 tax- (2.3)- - - (2.3)-   Reclassification adjustment for hedge gains and losses included in net income,        net of $1.8 tax-        (2.8) -  -        -  (2.8) - Foreign currency        translation adjustments- (2.4)- - - (2.4)-                                  Total        comprehensive income  267.0                                                      Issuance of        restricted stock to employees, net of forfeitures0.7 - - - - - - Amortization        expense in connection with employee stock options and restricted stock-        18.3  -  18.3        -  -  - Exercise of        employee stock options0.6 13.4 - 13.4 - - - Excess        tax        benefit derived from exercise of employee stock options and vesting of        restricted stock-        1.3  -  1.3        -  -  - Dividends on        common stock ($0.44 per share)- (52.3)- - (52.3)- - Treasury stock        acquired(7.6)(235.2)- - - - (235.2)       Balance,        December 31, 2005115.9        2,666.4        1.5        1,269.4        2,426.2        (6.5)       (1,024.2)         Year ended December 31, 2006:            Comprehensive        loss: Net loss-  (144.1) -  -  (144.1) -  -  Pension        and postretirement liability adjustments, net of $0.7 tax-        (1.1) -  -        -  (1.1) - Change in fair value of        cash flow hedges, net of $1.5 tax- 2.1 - - - 2.1 -   Reclassification adjustment for hedge gains and losses included in net        loss,        net of $0.6 tax-        (1.1) -  -        -  (1.1) - Foreign currency        translation adjustments- 0.7 - - - 0.7 -                                  Total        comprehensive loss  (143.5)                                                     Cumulative        effect of change in accounting for share-based payments- (3.1)- (3.1)- - - Issuance of        restricted stock to employees, net of forfeitures0.5 - - - - - - Amortization        expense in connection with employee stock options and restricted stock-        17.9  -  17.9        -  -  - Exercise of        employee stock options1.3 32.4 - 32.4 - - - Excess tax        benefit derived from exercise of employee stock options and vesting of        restricted stock-        3.4  -  3.4        -  -  - Dividends on        common stock ($0.50 per share)- (55.7)- - (55.7)- - Treasury stock        acquired(9.8)(306.2)- - - - (306.2)       Balance,        December 31, 2006107.9        2,211.6        1.5        1,320.0        2,226.4        (5.9)       (1,330.4)         Year ended December 31, 2007:            Comprehensive        income: Net        income-  311.1  -  -  311.1  -  -  Pension        and postretirement liability adjustments, net of $1.7 tax-        2.9  -  -        -  2.9  - Change in fair value of        cash flow hedges, net of $1.8 tax- (2.5)- - - (2.5)-   Reclassification adjustment for hedge gains and losses included in net        income,        net of $0.4 tax-        0.5  -  -        -  0.5  - Foreign currency        translation adjustments- 7.6 - - - 7.6 -                                  Total        comprehensive income  319.6                                                      Effect        of sale of Barneys- (0.5)- - - (0.5)- Forfeitures of        restricted stock by employees, net of issuances(0.2)- - - - - - Amortization        expense in connection with employee stock options and restricted stock-        7.2  -  7.2        -  -  - Exercise of        employee stock options0.6 11.1 - 11.1 - - - Excess tax        benefit derived from exercise of employee stock options and vesting of        restricted stock-        1.4  -  1.4        -  -  - Dividends on        common stock ($0.56 per share)- (57.2)- - (57.2)- - Treasury stock        acquired(23.0)(496.9)- - - - (496.9)Other-        0.5  -  -        0.5  -  -        Balance,        December 31, 200785.3        $        1,996.8        $        1.5        $        1,339.7        $        2,480.8        $        2.1        $        (1,827.3)       
See accompanying notes to consolidated financial statements

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Jones Apparel Group, Inc.Consolidated Statements of Cash Flows(All amounts in millions)
Year Ended December 31,  2007  2006  2005       CASH FLOWS FROM OPERATING ACTIVITIES:                Net income (loss) $ 311.1  $(144.1) $ 274.3  Less:       Income from discontinued operations (265.2) (29.0) (21.5)                 Cumulative effect of change in accounting for                  share-based payments, net of      tax -  (1.9) -            Income (loss) from continuing operations 45.9  (175.0) 252.8            Adjustments to reconcile income (loss) from continuing operations to net cash provided by operating activities, net of acquisitions and divestitures:          Loss      on sale of Polo Jeans Company business -  45.1  - Gain on sale of      stock in Rubicon Retail Limited -  (17.4) - Impairment losses on      property, plant and equipment 2.1  8.6  - Trademark impairments 88.0  50.2  - Goodwill Impairment 78.0  441.2  -   Amortization expense      in connection with employee stock options and restricted stock 14.0  12.8  16.6           Depreciation and other amortization 76.5  73.6  69.8   Gain on sale of      interest in Australian joint venture (8.2) -  - Equity in earnings      of unconsolidated affiliates  (8.1)  (4.5)  (3.2)          Dividends      received from unconsolidated affiliates  2.6   -   1.3 Provision for losses on accounts receivable  0.2   (0.8)  (0.3)   Deferred taxes 8.7  (142.5) 35.6 Losses on      sales of property, plant and equipment  4.0   1.8   5.0   Other      items, net  (1.8)  (0.6)  (1.5) Changes in operating assets and liabilities:    Accounts receivable22.5 56.8 (2.9) Inventories9.6 9.0 26.7     Prepaid expenses and other current assets1.2 (3.8)(0.7) Other assets1.7 2.3 4.1     Accounts payable(55.5)55.5 (6.3) Income taxes payable/prepaid      income taxes(170.7)(41.0)4.0     Accrued expenses and other      current liabilities4.9 9.6 (34.1)    Other liabilities4.9 5.5 0.8          Total adjustments74.6 561.4 114.9    Net cash provided by operating activities      of continuing operations120.5 386.4 367.7   Net cash provided by      operating activities of discontinued operations39.0 37.5 59.7   Net cash provided by operating activities159.5 423.9 427.4 CASH FLOWS FROM INVESTING ACTIVITIES:    Proceeds      from sale of Barneys, net of cash sold and selling costs845.5 - -  Net      proceeds from sale of Polo Jeans Company business- 350.6 -  Proceeds      from sale of interest in Australian joint venture20.7 - - Net cash received on      sale of stock in Rubicon Retail Limited- 17.4 -  Payments      relating to acquisition of Barneys- - (4.1)  Capital expenditures(111.2)(109.3)(66.9)  Acquisition of intangibles- - (0.1)  Capital      contributions to unconsolidated affiliates -  -  (0.7) Proceeds from sales of property, plant and equipment3.0 0.1 3.6   Other- - 0.2    Net cash      provided by (used in) investing activities of continuing operations758.0 258.8 (68.0)   Net cash used in investing activities      of discontinued operations(40.5)(61.2)(20.6)  Net cash      provided by (used in) investing activities717.5 197.6 (88.6)CASH FLOWS FROM FINANCING ACTIVITIES:                Redemption at      maturity of 8.375% Senior Notes   -    -    (129.6) Redemption at      maturity of 7.875% Senior Notes-    (225.0)   -   Net      (repayment) borrowing under credit facilities (100.0) (29.5) 60.3   Purchases of treasury stock(496.9)(306.2)(235.2) Proceeds from exercise of employee stock options11.1 32.4 13.4  Dividends paid(57.2)(55.7)(52.3) Net cash      transferred (to) from discontinued operations(21.7)(24.0)32.9  Debt      issuance costs- - (0.6)  Principal payments on capital leases(4.1)(4.2)(4.4) Excess tax benefits      from share-based payment arrangement1.4 3.4 -   Net cash used in financing activities      of continuing operations(667.4)(608.8)(315.5)   Net cash      provided by (used in) financing activities of discontinued operations17.9 24.0 (32.9)  Net cash used in financing activities(649.5)(584.8)(348.4)      EFFECT OF EXCHANGE RATES ON CASH3.8 (0.1)(0.5)NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 231.3  36.6  (10.1)CASH AND CASH EQUIVALENTS, BEGINNING,      including $7.2, $6.9 and $3.7 reported under assets held for sale in 2007,      2006 and      200571.5 34.9 45.0   CASH AND CASH EQUIVALENTS, ENDING,      including $7.2 and $6.9 reported under assets held for sale in 2006 and      2005$      302.8 $      71.5 $ 34.9         
See accompanying notes to consolidated financial statements

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Jones Apparel Group, Inc.Notes to Consolidated Financial Statements

**SUMMARY OF ACCOUNTING POLICIES**
*Basis of Presentation   *     The consolidated financialstatements include the accounts of Jones Apparel Group, Inc. and ourwholly-owned subsidiaries. All significant intercompany balances andtransactions have been eliminated. The results of operations of acquiredcompanies are included in our operating results from the respective dates ofacquisition.

        We design, contract for themanufacture of and market a broad range of women's collection sportswear,suits and dresses, casual sportswear and jeanswear for women and children, andwomen's footwear and accessories. We sell our products through a broad arrayof distribution channels, including better specialty and department stores andmass merchandisers, primarily in the United States and Canada. We also operateour own network of retail and factory outlet stores. In addition, we license theuse of several of our brand names to select manufacturers and distributors ofwomen's and men's apparel and accessories worldwide.

        The preparation of financialstatements in conformity with accounting principles generally accepted in theUnited States requires management to make estimates and assumptions that affectthe reported amounts of assets and liabilities and disclosure of contingentassets and liabilities at the date of the financial statements and the reportedamounts of revenues and expenses during the reporting period. Actual resultscould differ from these estimates.

        In accordance with the provisionsof SFAS No. 144, "Accounting for the Impairment or Disposal of Long-LivedAssets," the assets and liabilities relating to Barneys have beenreclassified as held for sale in the Consolidated Balance Sheets for all periodspresented and the results of operations of Barneys for the current and priorperiods have been reported as discontinued operations. We classify asdiscontinued operations for all periods presented any component of our businessthat we believe is probable of being sold or has been sold that has operationsand cash flows that are clearly distinguishable operationally and for financialreporting purposes. For those components, we have no significant continuinginvolvement after disposal and their operations and cash flows are eliminatedfrom our ongoing operations. Sales of significant components of our business notclassified as discontinued operations are reported as a component of income fromcontinuing operations.
*Credit Risk        Financial instruments whichpotentially subject us to concentration of credit risk consist principally oftemporary cash investments and accounts receivable. We place our cash and cashequivalents in investment-grade, short-term debt instruments with high qualityfinancial institutions and the U.S. Government and, by policy, limit the amountof credit exposure in any one financial instrument. We perform ongoing creditevaluations of our customers' financial condition and, generally, require nocollateral from our customers. The allowance for non-collection of accountsreceivable is based upon the expected collectibility of all accounts receivable.
*Derivative Financial Instruments        Our primary objectives forholding derivative financial instruments are to manage foreign currency andinterest rate risks. We do not use financial instruments for trading or otherspeculative purposes. We have historically used derivative financial instrumentsto hedge both the fair value of recognized assets or liabilities (a "fairvalue" hedge) and the variability of anticipated cash flows of a forecastedtransaction (a "cash flow" hedge). Our strategies related toderivative financial instruments have been:
- the use of foreign currency forward contracts to hedge a portion of    anticipated future short-term inventory purchases to offset the effects of    changes in foreign currency exchange rates (primarily between the U.S.    Dollar and the Canadian Dollar) and
- the use of interest rate swaps to effectively convert a portion of our    outstanding fixed-rate debt to variable-rate debt to take advantage of lower    interest rates.

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        The derivatives we use in our riskmanagement strategies are highly effective hedges because all the critical termsof the derivative instruments match those of the hedged item. On the date thederivative contract is entered into, we designate the derivative as either afair value hedge or a cash flow hedge. Changes in derivative fair values thatare designated as fair value hedges are recognized in earnings as offsets to thechanges in fair value of the related hedged assets and liabilities. Changes inderivative fair values that are designated as cash flow hedges are deferred andrecorded as a component of accumulated other comprehensive income until theassociated hedged transactions impact the income statement, at which time thedeferred gains and losses are reclassified to either cost of sales for inventorypurchases or to SG&A expenses for all other items. Any ineffective portionof a hedging derivative's change in fair value will be immediately recognizedin cost of sales. Differentials to be paid or received under interest rate swapcontracts are recognized in income over the life of the contracts as adjustmentsto interest expense. Gains or losses generated from the early termination ofinterest rate swap contracts and treasury locks are amortized to earnings overthe remaining terms of the contracts as adjustments to interest expense. Thefair values of the derivatives, which are based on quoted market prices, arereported as other current assets or accrued expenses and other currentliabilities, as appropriate.
*Accounts Receivable        Accounts receivable are reportedat amounts we expect to be collected, net of trade discounts and deductions forco-op advertising normally taken by our customers, allowances we provide to ourretail customers to effectively flow goods through the retail channels, anallowance for non-collection due to the financial position of our customers andcredit card accounts, and an allowance for estimated sales returns.
*Inventories and Cost of Sales        Inventories are valued at thelower of cost or market. Inventory values are determined using the FIFO (firstin, first out) and weighted average cost methods. We reduce the carrying cost ofinventories for obsolete or slow moving items as necessary to properly reflectinventory value. The cost elements included in inventory consist of all directcosts of merchandise (net of purchase discounts and vendor allowances),allocated overhead (primarily design and indirect production costs), inboundfreight and merchandise acquisition costs such as commissions and import fees.

        Cost of sales includes theinventory cost elements listed above as well as warehouse outbound freight,internally transferred merchandise freight and realized gains or losses onforeign currency forward contracts associated with inventory purchases. Our costof sales may not be comparable to those of other entities, since some entitiesinclude all of the costs associated with their distribution functions in cost ofsales while we include these costs in selling, general and administrativeexpenses.
*Property, Plant, Equipment and Depreciation and Amortization        Property, plant and equipment arerecorded at cost. Depreciation and amortization are computed by thestraight-line method over the estimated useful lives of the assets. Leaseholdimprovements recorded at the inception of a lease are amortized using thestraight-line method over the life of the lease or the useful life of theimprovement, whichever is shorter; for improvements made during the lease term,the amortization period is the shorter of the useful life or the remaining leaseterm (including any renewal periods that are deemed to be reasonably assured).Property under capital leases is amortized over the lives of the respectiveleases or the estimated useful lives of the assets, whichever is shorter.
*Operating Leases        Total rent payments underoperating leases that include scheduled payment increases and rent holidays areamortized on a straight-line basis over the term of the lease. Rent expense onour buildings and retail stores is classified as an SG&A expense and, forcertain stores, includes contingent rents that are based on a percentage ofretail sales over stated levels. Landlord allowances are amortized by thestraight-line method over the term of the lease as a reduction of rent expense.

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*Goodwill and Other Intangibles   *     Goodwill represents the excess ofpurchase price over the fair value of net assets acquired in businesscombinations accounted for under the purchase method of accounting. We test atleast annually our goodwill and other intangibles without determinable lives(primarily tradenames and trademarks) for impairment through the use ofdiscounted cash flow models. Other intangibles with determinable lives,including license agreements, are amortized on a straight-line basis over theestimated useful lives of the assets (currently ranging from three to 19 years).
*Foreign Currency Translation        The financial statements offoreign subsidiaries are translated into U.S. dollars in accordance with SFASNo. 52, "Foreign Currency Translation." Where the functional currencyof a foreign subsidiary is its local currency, balance sheet accounts aretranslated at the current exchange rate and income statement items aretranslated at the average exchange rate for the period. Gains and lossesresulting from translation are accumulated in a separate component ofstockholders' equity. Where the local currency of a foreign subsidiary is notits functional currency, financial statements are translated at either currentor historical exchange rates, as appropriate. These adjustments, along withgains and losses on transactions denominated and settled in a foreign currency,are reflected in the consolidated statements of operations. Net foreign currencylosses reflected in results from continuing operations were $0.2 million, $0.1million and $0.5 million in 2007, 2006 and 2005, respectively.
*Defined Benefit Plans        Our funding policy is tocontribute more that the minimum required by applicable regulations to reducePension Benefit Guarantee Corporation fees and to increase the funding ratio forPension Protection Act requirements which begin to phase in during 2008.
*Treasury Stock        Treasury stock is recorded atacquisition cost. Gains and losses on disposition are recorded as increases ordecreases to additional paid-in capital with losses in excess of previouslyrecorded gains charged directly to retained earnings.
*Revenue Recognition        Wholesale apparel and footwearand accessories sales are recognized either when products are shipped or, incertain situations, upon acceptance by the customer. Retail sales are recordedat the time of register receipt. Allowances for estimated returns are providedwhen sales are recorded primarily by reducing revenues for the total revenuesrelated to estimated returns, with an offsetting reduction to cost of sales forthe cost of the estimated returns. Sales taxes collected from retail customersare excluded from reported revenues. Licensing income is recognized based on thehigher of contractual minimums or sales of licensed products reported by ourlicensees.
*Shipping and Handling Costs        Shipping and handling costsbilled to customers are recorded as revenue. Freight costs associated withshipping goods to customers are recorded as a cost of sales.
*Advertising Expense        We record national advertisingcampaign costs as an expense when the advertising takes place and we expenseadvertising production costs as incurred, net of reimbursements for cooperativeadvertising. Advertising costs associated with our cooperative advertisingprograms are accrued as the related revenues are recognized. Net advertisingexpense reflected in results from continuing operations was $54.2 million, $71.0million and $70.0 million in 2007, 2006 and 2005, respectively, net ofco-operative advertising reimbursements of $12.8 million, $13.1 million and$14.6 million, respectively.
*Income Taxes        We use the asset and liabilitymethod of accounting for income taxes. Current tax assets and liabilities arerecognized for the estimated Federal, foreign, state and local income taxespayable or refundable on the tax returns for the current year. Deferred taxassets and liabilities are recognized for the expected future tax consequencesof temporary differences between the financial statement and tax bases of assetsand liabilities using enacted tax rates in effect for the year in which thedifferences are expected to reverse. Deferred income tax provisions are based onthe changes to the respective assets and liabilities from period to period.

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Valuation allowances are recorded to reduce deferred tax assets whenuncertainty regarding their realizability exists.
*Earnings per Share        Basic earnings per share includesno dilution and is computed by dividing income available to common shareholdersby the weighted average number of common shares outstanding for the period.Diluted earnings per share reflect, in periods in which they have a dilutiveeffect, the effect of common shares issuable upon exercise of stock options andthe conversion of any convertible bonds. The difference between reported basicand diluted weighted-average common shares results from the assumption that alldilutive stock options outstanding were exercised and all convertible bonds havebeen converted into common stock.

        The following options to purchaseshares of common stock were outstanding during a portion of 2007 and 2005 butwere not included in the computation of diluted earnings per share because theexercise prices of the options were greater than the average market price of thecommon shares and, therefore, would be antidilutive. For 2006, none of theoptions outstanding were included in the computation of diluted earnings pershare due to the net loss for the year.
200720062005Number of options (in millions) 8.3 - 9.6Weighted average exercise price $32.65 - $33.57
*Stock Options*        In December 2004, the FASB issueda revision of SFAS No. 123, "Share-Based Payment" (hereinafterreferred to as "SFAS No. 123R"), which requires that the costresulting from all share-based payment transactions be recognized in thefinancial statements. This Statement establishes fair value as the measurementobjective in accounting for share-based payment arrangements and requires allentities to apply a fair-value-based measurement method in accounting forshare-based payment transactions with employees except for equity instrumentsheld by employee share ownership plans. We adopted SFAS No. 123R on January 1,2006 using the modified prospective application option. As a result, thecompensation cost for the portion of awards we granted before January 1, 2006for which the requisite service had not been rendered and that were outstandingas of January 1, 2006 will be recognized as the remaining requisite service isrendered. In addition, the adoption of SFAS No. 123R required us to change fromrecognizing the effect of forfeitures as they occur to estimating the number ofoutstanding instruments for which the requisite service is not expected to berendered. As a result, we recorded a pretax gain of $3.1 million on January 1,2006, which is reported as a cumulative effect of a change in accountingprinciple. We were also required to change the amortization period for employeeseligible to retire from the period over which the awards vest to the period fromthe grant date to the date the employee is eligible to retire. This changeresulted in additional amortization expense of $1.9 million and $0.1 million for2007 and 2006, respectively. Concurrently with the adoption of SFAS No. 123R, wehave shifted the composition of our share-based compensation awards towards theuse of restricted shares and away from the use of employee stock options.

        Had we elected to adopt the fairvalue approach of SFAS No. 123 upon its effective date, our net income for 2005would have decreased accordingly. Both the stock-based employee compensationcost included in the determination of net income as reported and the stock-basedemployee compensation cost that would have been included in the determination ofnet income if the fair value based method had been applied to all awards, aswell as the resulting pro forma net income and earnings per share using the fairvalue approach, are presented in the following table. These pro forma amountsmay not be representative of future disclosures since the estimated fair valueof stock options is amortized to expense over the vesting period, and additionaloptions may be granted in future years. For further information, see "StockOptions and Restricted Stock."

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Year Ended December 31,2005(In millions except per share data)Net income - as reported   $      274.3 Add: stock-based employee compensation cost,      net of related tax effects, included in the determination of net income as reported      11.9 Deduct: stock-based employee compensation cost,      net of related tax effects, that would have been included in the determination of net income      if the fair value-based method had been applied to all awards                 (13.1)Net income - pro forma       $ 273.1 Basic earnings per share        As reported$ 2.33     Pro forma       $ 2.32 Diluted earnings per share    As reported       $ 2.30           Pro forma$ 2.29 
*Restricted Stock   *     Compensation cost for restrictedstock is measured as the excess, if any, of the quoted market price of our stockat the date the common stock is issued over the amount the employee must pay toacquire the stock. The compensation cost, net of projected forfeitures, isrecognized over the period between the issue date and the date any restrictionslapse.
*Long-Lived Assets        We review certain long-livedassets for impairment whenever events or changes in circumstances indicate thatthe carrying amount may not be recoverable. In that regard, we assess therecoverability of such assets based upon estimated non-discounted cash flowforecasts. If an asset impairment is identified, the asset is written down tofair value based on discounted cash flow or other fair value measures.
*Cash Equivalents        We consider all highly liquidshort-term investments to be cash equivalents.
*Presentation of Prior Year Data        Certain reclassifications havebeen made to conform prior year data with the current presentation.
*New Accounting Standards        In June 2006, the FASB issuedFASB Interpretation No. 48 ("FIN 48"), "Accounting forUncertainty in Income Taxes - an interpretation of FASB Statement No. 109,"which establishes that the financial statement effects of a tax position takenor expected to be taken in a tax return are to be recognized in the financialstatements when it is more likely than not, based on the technical merits, thatthe position will be sustained upon examination. FIN 48 also provides guidanceon derecognition, classification, interest and penalties, accounting in interimperiods, disclosure and transition.

        We adopted FIN 48 on January 1,2007. On that date, we had no uncertain tax positions. We recognize interest andpenalties, if any, as part of our provision for income taxes in our ConsolidatedStatements of Operations. We file a consolidated U.S. federal income tax returnas well as unitary and combined income tax returns in several statejurisdictions, of which California is the most significant. Our subsidiariesalso file separate company income tax returns in multiple states, of which NewYork is the most significant.

        In September 2006, the FASB issuedSFAS No. 157, "Fair Value Measurements," which establishes a frameworkfor measuring fair value in generally accepted accounting principles and expandsdisclosures about fair value measurements. SFAS No. 157 defines fair value asthe price that would be received to sell an asset or paid to transfer aliability in an orderly transaction between market participants at themeasurement date. SFAS No. 157 is effective for financial statements issued forfiscal years beginning after November 15, 2007, and interim periods within thosefiscal years. The adoption of SFAS No. 157 is not expected to have a materialimpact on our results of operations or our financial position.

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        In February 2007, the FASB issuedSFAS No. 159, "The Fair Value Option for Financial Assets and FinancialLiabilities, Including an amendment of FASB Statement No. 115," whichpermits entities to choose to measure many financial instruments and certainother items at fair value that are not currently required to be measured at fairvalue. SFAS No. 159 also establishes presentation and disclosure requirementsdesigned to facilitate comparisons between entities that choose differentmeasurement attributes for similar types of assets and liabilities. SFAS No. 159does not affect any existing accounting literature that requires certain assetsand liabilities to be carried at fair value. SFAS No. 159 is effective as of thebeginning of an entity's first fiscal year that begins after November 15,2007. The adoption of SFAS No. 159 is not expected to have a material impact onour results of operations or our financial position.
**        In December 2007, the FASBissued SFAS No. 141 (revised 2007), "Business Combinations"("SFAS No. 141(R)"), which requires an acquirer to recognize theassets acquired, the liabilities assumed, and any noncontrolling interest of anacquiree at the acquisition date, measured at their fair values as of that date,with limited exceptions. SFAS No. 141(R) applies prospectively to businesscombinations for which the acquisition date is on or after the beginning of thefirst annual reporting period beginning on or after December 15, 2008. Earlierapplication is prohibited. At the date of adoption, SFAS No. 141(R) is notexpected to have a material impact on our results of operations or our financialposition.

        In December 2007, the FASB issuedSFAS No.160, "Noncontrolling Interests in Consolidated FinancialStatements," which requires (1) ownership interests in subsidiaries held byparties other than the parent to be clearly identified, labeled, and presentedin the consolidated statement of financial position within equity, but separatefrom the parent's equity; (2) the amount of consolidated net incomeattributable to the parent and to the noncontrolling interest be clearlyidentified and presented on the face of the consolidated statement of income;and (3) changes in a parent's ownership interest while the parent retains itscontrolling financial interest in its subsidiary be accounted for consistentlyas equity transactions. SFAS No. 160 applies prospectively to businesscombinations for which the acquisition date is on or after the beginning of thefirst annual reporting period beginning on or after December 15, 2008. Earlierapplication is prohibited. The adoption of SFAS No. 160 is not expected to havea material impact on our results of operations or our financial position.

**ACCOUNTS RECEIVABLE AND SIGNIFICANT CUSTOMERS**
        Accounts receivable consist of thefollowing:
December 31,2007 2006 (In millions)                 Trade accounts        receivable      $ 365.5       $ 388.4 Allowances for doubtful        accounts, returns, discounts and co-op advertising      (28.5)      (30.6)  $ 337.0  $ 357.8 
        A significant portion of our salesare to retailers throughout the United States and Canada. We have onesignificant customer in our wholesale better apparel, wholesale moderate appareland wholesale footwear and accessories operating segments. Macy's, Inc.accounted for approximately 20%, 21% and 21% of consolidated gross revenues for2007, 2006 and 2005, respectively, and accounted for approximately 21% and 23%of accounts receivable at December 31, 2007 and 2006, respectively.

**DISCONTINUED OPERATIONS**
        On September 6, 2007, we completedthe sale of Barneys to an affiliate of Istithmar PJSC. We received $937.4million of cash (net of working capital adjustments) and paid an aggregate of$54.5 million in cash as of December 31, 2007 for bonuses for key Barneysemployees, compensation for restricted stock held by certain employees ofBarneys that was forfeited upon the completion of the sale and other fees andcosts related to the sale. Net cash proceeds, after estimated taxes expected tobe paid, are expected to amount to approximately $840.0 million.

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        In accordance with the provisionsof SFAS No. 144, the results of operations of Barneys for the current and priorperiods have been reported as discontinued operations and the assets andliabilities relating to Barneys have been reclassified as held for sale in theConsolidated Balance Sheets. Operating results of Barneys, which were formerlyincluded in our retail segment, are summarized as follows:

 
Year Ended December 31,2007 2006 2005 (In millions)                        Total revenues $ 452.1  $ 655.8  $ 542.0  Income from operations of Barneys before provision for income taxes $ 22.0  $ 45.6  $ 38.5 Provision for income        taxes 11.0  16.6  17.0 Income from operations        of Barneys11.0 29.0 21.5 Gain on sale of Barneys        before provision for income taxes (1)389.1 - - Provision for income        taxes134.9 - - Gain on sale of Barneys254.2 - - Income from discontinued        operations$ 265.2 $ 29.0 $ 21.5 
(1) Net of $247.4 million of goodwill allocated to Barneys.

        We have allocated $4.6 million,$7.8 million and $5.2 million in 2007, 2006 and 2005, respectively, of interestexpense to discontinued operations based on the weighted-average monthlyborrowing rate under our senior credit facilities applied to the average netmonthly balance of funds that had been advanced to Barneys.
**NET ASSETS HELD FOR SALE**
        The assets and liabilitiesrelating to Barneys have been reclassified as held for sale in the ConsolidatedBalance Sheets. Assets held for sale unrelated to the sale of Barneys includeproperty, plant and equipment at our Bristol, Pennsylvania distribution facilityand our Mexican production facilities, all of which have been closed.

        The assets and liabilitiesrelating to these businesses consist of:
(In millions)Barneys Other Total                          **December 31, 2006:**      Inventories $ 105.5  $ -  $ 105.5 Other current assets       93.8       -       93.8 Property, plant and        equipment 105.4  5.2  110.6 Goodwill 247.4  -  247.4 Other intangibles 63.3  -  63.3 Other assets 0.2  -  0.2 Assets held for sale$ 615.6 $ 5.2 $ 620.8         Current liabilities $ 85.4  $ -  $ 85.4 Long-term debt      3.5       -       3.5 Long-term portion of        deferred taxes 34.7  -  34.7 Other long-term liabilities 57.1  -  57.1 Liabilities related to assets held for        sale$ 180.7 $ - $ 180.7 
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**ACCRUED RESTRUCTURING COSTS**
        In late 2003, we began to evaluatethe need to broaden global sourcing capabilities to respond to the competitivepricing and global sourcing capabilities of our denim competitors, as thefavorable production costs from non-duty/non-quota countries and the breadth offabric options from Asia began to outweigh the benefits of Mexico's quick turnand superior laundry capabilities. On July 11, 2005, we announced that we hadcompleted a comprehensive review of our denim manufacturing operations locatedin Mexico. The primary action plan arising from this review resulted in theclosing of the laundry, assembly and distribution operations located in SanLuis, Mexico (the "denim restructuring"). All manufacturing wasconsolidated into existing operations in Durango and Torreon, Mexico. A total of3,170 employees were terminated as a result of the closure.

        In connection with the denimrestructuring, we recorded $11.4 million of net pre-tax costs (of which $12.1million was recorded in 2005 and $0.7 million was reversed in 2006), whichincludes $5.1 million of one-time termination benefits, $3.1 million of losseson the sale of property, plant and equipment, $2.3 million of contracttermination costs and $0.9 million of legal and other associated costs. Of theseamounts, $10.1 million were reported as cost of sales and $1.3 million werereported as a selling, general and administrative expense in the wholesalemoderate apparel segment. The restructuring was substantially completed duringthe fiscal quarter ended April 1, 2006.

        In December 2005, we closed ourdistribution center in Bristol, Pennsylvania. A total of 118 employees wereaffected by the closure. We recorded charges of $3.6 million and $0.4 million in2005 and 2006, respectively, related to one-time termination benefits and otheremployee-related matters. These expenses are reported as selling, general andadministrative expenses in the wholesale better apparel segment.

        On May 15, 2006, we announced theclosing of our Secaucus, New Jersey warehouse to reduce excess capacity. Inconnection with the closing, in 2006 we incurred $2.7 million of one-timetermination benefits and associated employee costs for 211 employees and $1.6million for cleanup costs and remaining rent payments. These expenses arereported as selling, general and administrative expenses in the wholesale betterapparel segment. The restructuring was substantially completed in September2006.

        On May 30, 2006, we announced theclosing of our Stein Mart leased shoe departments, effective January 2007. Inconnection with the closing, we accrued $1.2 million and reversed $0.1 millionof one-time termination benefits and associated employee costs in 2006 and 2007,respectively, for 468 employees, which is reported as a selling, general andadministrative expense in the retail segment.

        On September 12, 2006, weannounced the closing of certain El Paso, Texas and Mexican operations relatedto the decision by Polo to discontinue the *Polo Jeans Company* productline (the "manufacturing restructuring") , which we produced for Polosubsequent to the sale of the *Polo Jeans Company* business to Polo inFebruary 2006. In connection with the El Paso closing, we incurred $4.3 millionof one-time termination benefits and associated employee costs for 134 employeesand $0.7 million of other costs. Of this amount, $2.3 million was reported as aselling, general and administrative expense and $1.8 million was reported as acost of sales in the wholesale moderate apparel segment during 2006, and $0.3million was reported as a selling, general and administrative expense and $0.6million was reported as a cost of sales in the wholesale moderate apparelsegment during 2007. In connection with the Mexican closing, we expect to incur$3.0 million of one-time termination benefits and associated employee costs for1,729 employees and $0.7 million of other costs. Of this amount, $2.8 millionwas reported as cost of sales in the wholesale moderate apparel segment in 2006,and $0.4 million was reported as cost of sales and $0.3 million was reported asa selling, general and administrative expense in the wholesale moderate apparelsegment in 2007. The remaining $0.2 million will be recorded as cost of sales inthe wholesale moderate apparel segment during 2008. In addition, we determinedthe estimated fair value of the property, plant and equipment employed in Mexicowas less than its carrying value. As a result, we recorded an impairment loss of$8.6 million, which is also reported as cost of sales in the wholesale moderateapparel segment in 2006. The closings were substantially completed by the end ofMarch 2007.

        In connection with the exit andreorganization of certain moderate apparel product lines, we decided to closecertain New York offices, and on October 9, 2007, we announced the closing ofwarehouse facilities in

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Goose Creek, South Carolina. We expect to incur $8.0 million of one-timetermination benefits and associated employee costs for approximately 440employees. Of this amount, $7.5 million and $0.4 million are reported as aselling, general and administrative expense in the wholesale moderate appareland wholesale better apparel segments, respectively, in 2007, and the remaining$0.1 million will be accrued on a straight-line basis over the remaining periodeach employee is required to render service to receive the benefit. Theseclosings were substantially complete by the end of February 2008.

        On October 17, 2007, we announcedthe closing of warehouse facilities in Edison, New Jersey. We expect to incur$3.5 million of one-time termination benefits and associated employee costs forapproximately 160 employees. Of this amount, $2.8 million is reported as aselling, general and administrative expense in the wholesale moderate apparelsegment in 2007, and the remaining $0.7 will be accrued on a straight-line basisover the remaining period each employee is required to render service to receivethe benefit. The closing will be substantially complete by the end of June 2008.

        The accrual of restructuring costsand liabilities, of which $9.9 million is included in current liabilities and$1.1 million is included in other noncurrent liabilities, is as follows:
                           (In millions)                  Severance        and other        employee        costsClosing of  retail        stores and consolidation        of facilitiesDenim        restructuring         Manufacturing restructuring                                    TotalBalance, January 1, 2005$ 6.5 $ 18.1 $  - $  - $ 24.6         Net additions (reversals)2.9 (6.5)9.0 - 5.4         Payments and reductions(6.0)(9.5)(6.5)- (22.0)Balance, December 31,        20053.4 2.1 2.5 - 8.0         Net additions (reversals)4.3 1.6 (0.7)6.9 12.1         Payments and reductions(6.3)(2.1)(1.8)(3.5)(13.7)Balance, December 31,        20061.4 1.6 - 3.4 6.4         Net additions10.8 - - 1.6 12.4         Payments and reductions(3.5)(0.5)- (3.8)(7.8)Balance, December 31,        2007$ 8.7 $ 1.1 $ - $ 1.2 $ 11.0 
        Estimated severance payments andother employee costs of $8.7 million accrued at December 31, 2007 relate to theremaining estimated severance for 536 employees at locations to be closed.Employee groups affected (totaling 1,450 employees) include administrative,warehouse and management personnel at locations closed or to be closed.

        The $10.8 million net addition in2007 represents $7.9 million related to the exit and reorganization of certainmoderate apparel product lines, of which $7.5 million and $0.4 million arereported as a selling, general and administrative expense in the wholesalemoderate apparel and wholesale better apparel segments, respectively, $2.8million related to the closure of the Edison distribution center, which wasreported as a selling, general and administrative expense in the wholesalemoderate apparel segment, and a net $0.1 million recorded as a selling, generaland administrative expense in the retail segment related to the closing of our *AnneKlein Accessories*and Stein Mart retail locations.

        The $4.3 million net addition in2006 represents $2.7 million related to the closing of the Secaucus distributioncenter and $0.4 million of additional severance accruals related to the closingof the Bristol distribution center, which were recorded as selling, general andadministrative expenses in the wholesale better apparel segment, and $1.2million in severance accruals for the Stein Mart locations to be closed, whichwas recorded as a selling, general and administrative expense in the retailsegment.

        The $2.9 million net addition in2005 represents $3.6 million related to the closing of the Bristol facility,which was recorded as a selling, general and administrative expense in thewholesale better apparel segment, offset by $0.6 million of adjustments relatedto severance accruals for the Kasper and Maxwell acquisitions, which wererecorded as reductions of goodwill and $0.1 million related to the closing ofthe Mexican and El Paso production facilities, which was recorded as a reductionof selling, general and administrative expenses in the moderate wholesaleapparel segment.

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        During 2007, 2006 and 2005, $3.5million, $6.3 million and $6.0 million, respectively, of the accrual wereutilized (relating to partial or full severance and related costs for 586, 729and 165 employees, respectively).

        The $1.1 million accrued atDecember 31, 2007 for the consolidation of facilities relates to expected coststo be incurred, including lease obligations, for closing certain acquiredfacilities in connection with consolidating their operations into our otherexisting facilities.

        The $1.6 million addition in 2006represents costs related to the closing of the Secaucus distribution center,primarily to return the building to its original condition, which was recordedas a selling, general and administrative expense in the wholesale better apparelsegment.

        The $6.5 million reversal in 2005includes a $1.2 million adjustment related to the closing of a Maxwell facilityand a $5.0 million adjustment related to the closing of a Kasper facility, bothof which were recorded as reductions of goodwill, and a $0.3 million reductionrelated to the final settlement of the remaining lease for a previously-closedNorth Carolina distribution facility, which was recorded as a reduction ofselling, general and administrative expenses in the wholesale better apparelsegment.

        The details of the denimrestructuring accruals are as follows:
                           (In millions)                  One-time        termination        benefitsContract        termination        costsOther        associated        costs          Total        denim        restructuringBalance, January 1, 2005$ - $ - $ - $ - Additions5.3 2.6 1.1 9.0         Payments and reductions(4.9)(1.0)(0.6)(6.5)Balance, December 31, 20050.4 1.6 0.5 2.5 Reversals(0.2)(0.3)(0.2)(0.7)        Payments and reductions(0.2)(1.3)(0.3)(1.8)Balance, December 31,        2006$ - $ - $ - $ - 
        During 2006 and 2005,respectively, $0.2 million and $4.9 million of the termination benefits accrualwere utilized (relating to costs for 18 and 3,098 employees, respectively).

        The details of the manufacturingrestructuring accruals are as follows:
                           (In millions)                  One-time        termination        benefitsOther        associated        costs          Total        denim        restructuringBalance, January 1, 2006       $  - $  - $  - Additions6.1 0.8 6.9         Payments and reductions       (3.3)(0.2)(3.5)Balance, December 31,        2006       2.8 0.6 3.4 Additions1.1 0.5 1.6         Payments and reductions       (3.6)(0.2)(3.8)Balance, December 31,        2007       $ 0.3 $ 0.9 $ 1.2 
        The $1.2 million accrued atDecember 31, 2007 represents $0.3 million of one-time termination benefits forthree remaining employees and $0.9 million of legal fees and related costs.During 2007 and 2006, $3.6 million and $3.3 million of the termination benefitsreserve were utilized (relating to partial or full severance for 123 and 1,703employees, respectively).

        Our plans have not been finalizedin all areas, and additional restructuring costs may result as we continue toevaluate and assess the impact of duplicate responsibilities, warehouses andoffice locations. We do not expect any final adjustments to be material. Anyadditional costs will be charged to operations in the period in which theyoccur.

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**SALE OF *POLO JEANS COMPANY* BUSINESS
        In October 1995, we acquiredan exclusive license to manufacture and market women's shirts, blouses,skirts, jackets, suits, sweaters, pants, vests, coats, outerwear and hats underthe Lauren by Ralph Lauren trademark in the United States, Canada and Mexicopursuant to license and design service agreements with Polo, which were toexpire on December 31, 2006. In May 1998, we acquired an exclusive license tomanufacture and market women's dresses, shirts, blouses, skirts, jackets,suits, sweaters, pants, vests, coats, outerwear and hats under the Ralph byRalph Lauren trademark in the United States, Canada and Mexico pursuant tolicense and design service agreements with Polo. The Ralph License was scheduledto end on December 31, 2003.

        During the course of thediscussions concerning the Ralph License, Polo asserted that the expiration ofthe Ralph License would cause the Lauren License agreements to end on December31, 2003, instead of December 31, 2006. We believed that this was an improperinterpretation and that the expiration of the Ralph License did not cause theLauren License to end.

        On June 3, 2003, we announced thatour discussions with Polo regarding the interpretation of the Lauren License hadreached an impasse and that, as a result, we had filed a complaint in the NewYork State Supreme Court against Polo and its affiliates and our formerPresident, Jackwyn Nemerov. The complaint alleged that Polo breached the LaurenLicense agreements by claiming that the license ends at the end of 2003. Thecomplaint also alleged that Ms. Nemerov breached the confidentiality andnon-compete provisions of her employment agreement with us. Additionally, Polowas alleged to have induced Ms. Nemerov to breach her employment agreement andMs. Nemerov was alleged to have induced Polo to breach the Lauren Licenseagreements. We asked the court to enter a judgment for compensatory damages of$550 million, as well as punitive damages, and to enforce the confidentialityand non-compete provisions of Ms. Nemerov's employment agreement.

        These matters were resolved bysettlement dated January 22, 2006, which closed on February 3, 2006. Inconnection with this settlement, we entered into a Stock Purchase Agreement withPolo and certain of its subsidiaries with respect to the sale to Polo of alloutstanding stock of Sun. We received gross proceeds of $355.0 million inconnection with the sale and the settlement. Sun's assets and liabilities onthe closing date primarily related to the *Polo Jeans Company* business,which Sun operated under long-term license and design agreements entered intowith Polo in 1995. We retained distribution and product development facilitiesin El Paso, Texas, along with certain working capital items, including accountsreceivable and accounts payable. In addition, as part of the agreements, weprovided certain support services to Polo (including manufacturing, distributionand information technology) until January 2007 and we provided certain financialand administrative functions until March 2007. Service revenue related to theseagreements recognized in the statement of operations is based on negotiatedmonthly amounts according to the terms of the agreements.

        We recorded a pre-tax loss ofapproximately $145.1 million after allocating $356.7 million of goodwill to thebusiness sold and a pre-tax gain of $100.0 million related to the litigationsettlement. Approximately $3.7 million in state and local taxes have beenaccrued related to the litigation settlement, resulting in a combined after taxloss of approximately $48.8 million. The combined loss created federal and statecapital loss carryforwards that we are using to partially offset the gainrealized from the sale of Barneys.

        Long-lived assets included in thesale include $2.0 million of net property, plant and equipment and $5.5 millionof unamortized long-term prepaid marketing expenses. Net sales for the *PoloJeans Company* business, which are reported under the wholesale betterapparel segment, were $24.6 million and $303.5 million for 2006 and 2005,respectively.

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**PROPERTY, PLANT AND EQUIPMENT**
        Major classes of property, plant and equipment are asfollows:
                  December 31,                  2007                   2006 Useful         lives         (years)(In millions)                           Land and                                              buildings $ 70.3  $ 81.2         15 - 40         Leasehold                                              improvements 250.2  233.4  1 - 15         Machinery, equipment and software 338.8  300.5         3 - 20         Furniture and                                              fixtures 67.0  68.9         5 - 8         Construction in progress 25.5  22.7         -  751.8 706.7            Less: accumulated depreciation and amortization439.7 427.2     $ 312.1 $ 279.5 
        Depreciation and amortizationexpense relating to property, plant and equipment (including capitalized leases)reflected in results from continuing operations was $74.4 million, $71.0 millionand $69.0 million in 2007, 2006 and 2005, respectively. At December 31, 2007, wehad outstanding commitments of approximately $28.8 million relating primarily tothe construction or remodeling of retail store locations and the design andimplementation of new computer software systems. We capitalized approximately$0.5 million of interest in each of 2007 and 2006 as part of the cost of majorcapital projects.

        Included in property, plant andequipment are the following capitalized leases:
                  December 31,                  2007                   2006 Useful         lives         (years)(In millions)                           Buildings $ 34.1  $ 45.9         15 - 20         Machinery and equipment 13.6  10.5  4 - 5     47.7 56.4         Less: accumulated amortization17.7 22.0 $ 30.0 $ 34.4 **INVENTORIES

         Inventories are summarized as follows:
December 31,2007 2006 (In millions)                 Raw materials $ 0.3  $ 10.4 Work in process 1.5  10.1 Finished goods 522.1  510.3 $ 523.9 $ 530.8 
**GOODWILL AND OTHER INTANGIBLE ASSETS**
        Goodwill represents the excess ofthe purchase price and related costs over the value assigned to net tangible andidentifiable intangible assets of businesses acquired and accounted for underthe purchase method. Accounting rules require that we test at least annually forpossible goodwill impairment. We perform our test in the fourth fiscal quarterof each year using a discounted cash flow analysis that requires that certainassumptions and estimates be made regarding industry economic factors and futureprofitability.

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        As a result of the 2006 impairmentanalysis, we determined that the goodwill balance existing in our wholesalemoderate apparel segment was impaired as a result of decreases in projectedrevenues and profitability with respect to our *Norton McNaughton,**l.e.i.*and certain other moderate apparel brands, as well as changes in businessstrategy with respect to our *Norton McNaughton* brand. Accordingly, werecorded an impairment charge of $441.2 million. As a result of the 2007impairment analysis, we determined that the remaining goodwill balance existingin our wholesale moderate apparel segment was impaired as a result of decreasesin projected revenues and profitability for certain brands. Accordingly, werecorded an impairment charge of $78.0 million.

        The changes in the carrying amountof goodwill for 2006 and 2007, by segment and in total, are as follows(excluding $247.4 million allocated to the sale of Barneys):
                      (In millions)           Wholesale          Better          ApparelWholesale          Moderate          ApparelWholesale          Footwear &          Accessories                      Retail                      TotalBalance, January 1,          2006          $ 396.8           $ 519.2           $ 813.3           $ 120.6           $ 1,849.9           Sale of *Polo Jeans Company* business          (356.7)          -           -           -           (356.7)          Impairment          -           (441.2)          -           -           (441.2)          Net adjustments to purchase price of prior acquisitions          -           -           (0.1)          -           (0.1) Balance, December 31,          2006          40.1           78.0           813.2           120.6           1,051.9           Impairment          -           (78.0)          -           -           (78.0) Balance, December 31,          2007          $ 40.1           $ -           $ 813.2           $ 120.6           $ 973.9 
        We also perform our annualimpairment test for trademarks during the fourth fiscal quarter of the year. Asa result of the 2007 impairment analysis, we recorded trademark impairmentcharges of $7.5 million as a result of decreases in projected revenues forcertain brands. We also recorded trademark impairment charges of $80.5 millionin 2007 as a result of our decision to discontinue our *Norton McNaughton*brand and significantly reduce the scale of our *Erika* brand. As a resultof the 2006 impairment analysis, we recorded trademark impairment charges of$50.2 million as a result of decreases in projected revenues for our *NortonMcNaughton* brand, our *Albert Nipon* better apparel brand, our *Westies*and *Sam & Libby* footwear brands and our *Richelieu* costumejewelry brand. All trademark impairment charges are reported as selling, generaland administrative expenses in the licensing, other and eliminations segment.

        The components of other intangibleassets are as follows:
 December 31,20072006(In millions)                  Gross         Carrying         Amount           Accumulated         Amortization          Gross         Carrying         Amount           Accumulated         Amortization Amortized intangible assets            License                                              agreements         $ 60.5         $ 43.5          $ 60.5         $ 41.2     Acquired favorable        leases 0.5  0.2  0.5  0.2                  61.0 43.7 61.0 41.4         Indefinite-life trademarks       600.7 -         688.7 -        $ 661.7 $ 43.7         $ 749.7 $ 41.4 
        Amortization expense reflected inresults from continuing operations for intangible assets subject to amortizationwas $2.3 million, $3.6 million and $5.7 million for 2007, 2006 and 2005,respectively. Amortization expense for intangible assets subject to amortizationfor each of the years in the five-year period ending December 31, 2012 isestimated to be $2.3 million in 2008, $2.3 million in 2009, $2.0 million in2010, $2.0 million in 2011 and $1.9 million in 2012.

        The cash flow models we use toestimate the fair values of our goodwill and trademarks involve severalassumptions. Changes in these assumptions could materially impact our fair valueestimates. Assumptions

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critical to our fair value estimates are: (i) discount rates used to derivethe present value factors used in determining the fair value of the reportingunits and trademarks; (ii) royalty rates used in our trade mark valuations;(iii) projected average revenue growth rates used in the reporting unit andtrademark models; and (iv) projected long-term growth rates used in thederivation of terminal year values. These and other assumptions are impacted byeconomic conditions and expectations of management and will change in the futurebased on period-specific facts and circumstances. The following table shows therange of assumptions we used to derive our fair value estimates as part of ourannual impairment testing for 2007 and 2006.
20072006 GoodwillTrademarksGoodwillTrademarksDiscount rates9.5%9.5%9.4%9.4%Royalty rates--1.0% - 7.0%--1.0% - 7.0%Revenue growth rates(16.3%) - 9.7%(100%) - 57.5%(29.4%) - 13.0%(100%) - 50.0%Long-term growth rates3.0%0% - 3.0%3.0%0% - 4.0%
**FINANCIAL INSTRUMENTS**
        As a result of our globaloperating and financing activities, we are exposed to changes in interest ratesand foreign currency exchange rates which may adversely affect results ofoperations and financial condition. In seeking to minimize the risks and/orcosts associated with such activities, we manage exposure to changes in interestrates and foreign currency exchange rates through our regular operating andfinancing activities and, when deemed appropriate, through the use of derivativefinancial instruments. The instruments eligible for utilization include forward,option and swap agreements. We do not use financial instruments for trading orother speculative purposes.

        At December 31, 2007 and 2006, thefair values of cash and cash equivalents, receivables and accounts payableapproximated carrying values due to the short-term nature of these instruments.The estimated fair values of other financial instruments subject to fair valuedisclosures, determined based on broker quotes or quoted market prices or ratesfor the same or similar instruments, and the related carrying amounts are asfollows:
December 31,  2007 2006(In millions)Carrying        Amount Fair        ValueCarrying        Amount Fair        Value         Long-term debt, including current portion $ 749.4  $ 655.3  $ 749.3  $ 690.5 Foreign currency exchange contracts, net (liability)        asset  (1.8) (1.8) 1.2  1.2 
        Financial instruments expose us tocounterparty credit risk for nonperformance and to market risk for changes ininterest and currency rates. We manage exposure to counterparty credit riskthrough specific minimum credit standards, diversification of counterparties andprocedures to monitor the amount of credit exposure. Our financial instrumentcounterparties are substantial investment or commercial banks with significantexperience with such instruments. We also have procedures to monitor the impactof market risk on the fair value and costs of our financial instrumentsconsidering reasonably possible changes in interest and currency rates.

        We are exposed to market riskrelated to changes in foreign currency exchange rates. Our products havehistorically been purchased from foreign manufacturers in pre-set United Statesdollar prices. To date, we generally have not been materially adversely affectedby fluctuations in exchange rates. We also have assets and liabilitiesdenominated in certain foreign currencies. At December 31, 2007, we hadoutstanding foreign exchange contracts to exchange Canadian Dollars for a totalnotional value of US $24.4 million at a weighted-average exchange rate of 1.0653through December 2008.

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        We recorded amortization of netgains resulting from the termination of interest rate swaps and locks of $2.3million and $6.4 million 2006 and 2005, respectively, as a reduction of interestexpense in continuing operations. We reclassified $0.7 million, $0.5 million and$0.4 million of net losses from foreign currency exchange contracts to cost ofsales in continuing operations in 2007, 2006 and 2005, respectively. There hasbeen no material ineffectiveness related to our foreign currency exchangecontracts as the instruments are designed to be highly effective in offsettinglosses and gains transactions being hedged. An estimated $1.8 million ofexisting pre-tax net losses from currency exchange contracts reported inaccumulated other comprehensive income as of December 31, 2007 will bereclassified into cost of sales in the next 12 months.

**CREDIT FACILITIES**
        At December 31, 2007, we hadcredit agreements with several lending institutions to borrow an aggregateprincipal amount of up to $1.75 billion under Senior Credit Facilities. Thesefacilities, of which the entire amount is available for letters of credit orcash borrowings, provide for a $1.0 billion five-year revolving credit facilitythat expires in June 2009 and a $750.0 million five-year revolving creditfacility that expires in June 2010. At December 31, 2007, $154.5 million wasoutstanding under the credit facility that expires in June 2009 (comprisedsolely of outstanding letters of credit) and no amounts were outstanding underthe credit facility that expires in June 2010. Borrowings under the SeniorCredit Facilities may also be used for working capital and other generalcorporate purposes, including permitted acquisitions and stock repurchases. TheSenior Credit Facilities are unsecured and require us to satisfy both a coverageratio of earnings before interest, taxes, depreciation, amortization and rent tointerest expense plus rents and a net worth maintenance covenant, as well asother restrictions, including (subject to exceptions) limitations on our abilityto incur additional indebtedness, prepay subordinated indebtedness, makeacquisitions, enter into mergers and pay dividends. As of December 31, 2007, weare in compliance with all such covenants.

        At December 31, 2007, we also hada C$10.0 million unsecured line of credit in Canada, under which C$0.2 millionof letters of credit were outstanding.

        The weighted-average interest ratefor our credit facilities was 5.8% and 6.0% at December 31, 2007 and 2006,respectively.
**LONG-TERM DEBT**
        Long-term debt consists of thefollowing:
 December 31,2007 2006 (In millions)     4.250% Senior Notes due        2009, net of unamortized discount of $0.1 and $0.1$        249.9 $        249.9 5.125% Senior Notes due 2014, net of        unamortized discount of $0.1 and $0.2 249.9  249.8 6.125% Senior Notes due        2034, net of        unamortized discount of $0.4 and $0.4 249.6  249.6 $ 749.4 $ 749.3 
        Long-term debt maturities duringthe next five years amount to $250.0 million in 2009. All of our notes containcertain covenants, including, among others, restrictions on liens,sale-leaseback transactions and additional secured debt, and pay interestsemiannually. The weighted-average interest rate of our long-term debt was 5.2%at both December 31, 2007 and 2006.

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**ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)**
        Accumulated other comprehensive income(loss) is comprised of thefollowing:
 December 31,2007 2006 (In millions)     Foreign currency        translation adjustments $         11.5  $         3.9 Minimum pension liability adjustments (8.4) (11.2)Unrealized (losses) gains on        hedge contracts (1.0) 1.4  $        2.1 $ (5.9)
**DERIVATIVES**
        SFAS No. 133, "Accounting forDerivative Instruments and Hedging Activities," subsequently amended bySFAS No. 138, "Accounting for Certain Derivative Instruments and CertainHedging Activities" (as amended, hereinafter referred to as "SFAS133"), establishes accounting and reporting standards for derivativeinstruments. Specifically, SFAS 133 requires us to recognize all derivatives aseither assets or liabilities on the balance sheet and to measure thoseinstruments at fair value. Additionally, the fair value adjustments will affecteither stockholders' equity or net income, depending on whether the derivativeinstrument qualifies as a hedge for accounting purposes and, if so, the natureof the hedging activity.

        We use foreign currency forwardcontracts for the specific purpose of hedging the exposure to variability inforecasted cash flows associated primarily with inventory purchases. Theseinstruments are designated as cash flow hedges as the principal terms of theforward exchange contracts are the same as the underlying forecasted foreigncurrency cash flows. Therefore, changes in the fair value of the forwardcontracts should be highly effective in offsetting changes in the expectedforeign currency cash flows, and accordingly, changes in the fair value offorward exchange contracts are recorded in accumulated other comprehensiveincome, net of related tax effects, with the corresponding asset or liabilityrecorded in the balance sheet. Amounts recorded in accumulated othercomprehensive income are reflected in current-period earnings when the hedgedtransaction affects earnings.

        The following summarizes the U.S.Dollar equivalent amount of our Canadian foreign currency forward exchangecontracts.
 December 31,20072006(In millions)                  Notional         Amount           Fair Value -         (Liability)         Notional         Amount           Fair Value -         Asset         Canadian Dollar - U.S. Dollar         $ 24.4         $ (1.8)         $ 27.3         $ 1.2 
        During 2007, no material amountswere reclassified from other comprehensive income to earnings and there was nomaterial ineffectiveness related to our cash flow hedges. If foreign currencyexchange rates do not change from their December 31, 2007 amounts, we estimatethat any reclassifications from other comprehensive income to earnings withinthe next 12 months also will not be material. The actual amounts that will bereclassified to earnings over the next 12 months could vary, however, as aresult of changes in market conditions.

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**OBLIGATIONS UNDER CAPITAL LEASES**
        Obligations under capital leases consist of the following:
 December 31,2007 2006 (In millions)                 Warehouses, office facilities and equipment $ 33.1  $ 39.9 Less: current portion 4.8  4.1  Obligations under capital leases - noncurrent$ 28.3 $ 35.8  
        We lease an office facility inBristol, Pennsylvania under a 15-year net lease that runs until August 2013 andrequires minimum annual rent payments of $1.0 million. The building has beencapitalized at $8.5 million, which approximates the present value of the minimumlease payments. We also lease various equipment under two to six-year leases atan aggregate annualized rental of $3.0 million. The equipment has beencapitalized at its fair market value of $11.0 million, which approximates thepresent value of the minimum lease payments.

        In 2003, we entered into asale-leaseback agreement for our Virginia warehouse facility. This transactionresulted in a net gain of $7.5 million that has been deferred and is beingamortized over the lease term, which runs until April 2023 and requires minimumannual rent payments of $2.4 million. The building has been capitalized at $25.6million, which approximates the present value of the minimum lease payments.

        The following is a schedule byyear of future minimum lease payments under capital leases, together with thepresent value of the net minimum lease payments as of December 31, 2007:
Year Ending December 31,(In millions)         2008 $ 7.0 2009 5.1 2010 4.4 2011 3.5 2012 3.5         Later years 25.8  Total minimum lease payments 49.3         Less: amount representing interest 16.2 Present value of net minimum lease payments $ 33.1 
**COMMON STOCK**
        The Board of Directors hasauthorized several programs to repurchase our common stock from time to time inopen market transactions. We repurchased $496.9 million, $306.2 million and$235.2 million of our common stock during 2007, 2006 and 2005, respectively. Asof December 31, 2007, $303.1 million of Board authorized repurchases was stillavailable. We may make additional share repurchases in the future depending on,among other things, market conditions and our financial condition.

        On September 6, 2007, we paid$400.0 million for the purchase of our common stock under an accelerated stockrepurchase ("ASR") program entered into with Goldman, Sachs & Co.("Goldman"). We received an initial delivery of 15.5 million shares onSeptember 11, 2007 and a second delivery of 2.4 million shares on October 18,2007. The combined average price for the 17.9 million shares delivered to dateunder the ASR is $22.31 per share. Remaining shares, if any, to be receivedunder the ASR program, up to a maximum of 3.1 million possible shares, will bereceived upon final settlement of the program, which is scheduled for no laterthan July 19, 2008, and may occur earlier at the option of Goldman or laterunder certain circumstances. The exact number of additional shares, if any, tobe delivered to us under the ASR will be based on the volume weighted-averageprice of our stock during the term of the ASR, subject to a minimum and maximum

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price for the purchased shares. The initial shares repurchased are subject toadjustment if we enter into or announce certain types of transactions. Duringthe term of the ASR program, we must obtain the consent of Goldman to make anyadditional share repurchases.

        Our Board of Directors hasauthorized our common stock repurchases as a tax-effective means to enhanceshareholder value and distribute cash to shareholders and, to a lesser extent,to offset the impact of dilution resulting from the issuance of employee stockoptions and shares of restricted stock. We believe that we have sufficientsources of funds to repurchase shares without significantly impacting ourshort-term or long-term liquidity. In authorizing future share repurchaseprograms, our Board of Directors gives careful consideration to both ourprojected cash flows and our existing capital resources.
**COMMITMENTS AND CONTINGENCIES**
        (a) CONTINGENT LIABILITIES. Wehave been named as a defendant in various actions and proceedings, includingactions brought by certain employees whose employment has been terminatedarising from our ordinary business activities. Although the amount of anyliability that could arise with respect to these actions cannot be accuratelypredicted, in our opinion, any such liability will not have a material adverseeffect on our financial position or results of operations.

        (b) ROYALTIES. We have anexclusive license to produce and sell women's footwear under the *DockersWomen* trademark in the United States (including its territories andpossessions) pursuant to an agreement with Levi Strauss & Co. which expireson December 31, 2008. The agreement provides for payment by us of a percentageof net sales against guaranteed minimum royalty and advertising payments as setforth in the agreement. Minimum payments under this agreement amount to $0.7million for 2008.

        We have an exclusive license toproduce, market and distribute costume jewelry in the United States, Canada,Mexico and Japan under the *Givenchy* trademark pursuant to an agreementwith Givenchy, which expires on December 31, 2008. The agreement provides forthe payment by us of a percentage of net sales against guaranteed minimumroyalty and advertising payments as set forth in the agreement. Minimum paymentsunder this agreement amount to $0.6 million for 2008.

        (c) LEASES. Total rent expensecharged to continuing operations for 2007, 2006 and 2005 was as follows.
Year Ended December 31,2007 2006 2005 (In millions)                         Minimum rent $ 130.9  $ 127.5  $ 123.2 Contingent rent 0.5  0.9  0.9 Less: sublease rent (5.3) (5.3) (5.3) $ 126.1 $ 123.1 $ 118.8 
        The following is a schedule of future minimum rental payments required  under operating leases:
Year Ending December 31,(In millions)        2008$ 122.8 2009118.9 2010111.0 2011100.0 201280.4         Later years274.2   $ 807.3 
        Certain of the leases provide forrenewal options and the payment of real estate taxes and other occupancy costs.Future rental commitments for leases have not been reduced by minimumnon-cancelable sublease rentals aggregating $25.7 million.

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**INCOME TAXES**
        The following summarizes the(benefit) provision for income taxes for continuing operations:
Year Ended December 31,2007 2006 2005 (In millions)                                 Current:                                  Federal $ (123.5) $ 49.1  $ 77.7   State and local 5.2  16.9  11.9   Foreign 5.2  6.5  8.8  (113.1)72.5 98.4  Deferred:  Federal 11.3  (121.7) 33.9   State and local (3.0) (18.6) 1.3 
  Foreign   
 0.4  (1.2) 0.4 8.7 (141.5)35.6 (Benefit) provision for income taxes$ (104.4)$ (69.0)$ 134.0 
        The total income tax (benefit)provision for continuing operations was recorded as follows:
Year Ended December 31,2007 2006 2005 (In millions)                                 Included in income (loss) from continuing operations $ (104.4) $ (70.1) $ 134.0 Included in cumulative effect of change in        accounting for share-based payments -  1.1  -  $ (104.4)$ (69.0)$ 134.0 
        The domestic and foreigncomponents of (loss) income before (benefit) provision for income taxes fromcontinuing operations are as follows:
Year Ended December 31,2007 2006 2005 (In millions)                          Included in (loss)        income from continuing operations             United States $(73.0) $(251.0) $ 374.6              Foreign 14.5  5.9  12.2   (58.5)(245.1)386.8  Included in cumulative effect of change in        accounting for share-based payments                    United States -  3.1  -                     Foreign -  -  -   - 3.1 -  (Loss) income before (benefit) provision        for income taxes                    United States (73.0) (247.9) 374.6                     Foreign 14.5  5.9  12.2   $ (58.5)$ (242.0)$ 386.8  
        The (benefit) provision for incometaxes from continuing operations on adjusted historical income differs from theamounts computed by applying the applicable Federal statutory rates due to thefollowing:

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Year Ended December 31,2007 2006 2005 (In millions)                                  (Benefit) provision for Federal income taxes at the statutory rate $ (20.5) $ (84.8) $ 134.8         State and local income taxes, net of federal benefit 0.4  (5.6) 9.4 Foreign income tax        difference (4.2) (3.7) (5.8)Goodwill impairment 27.3  17.1  - Capital loss on sale of        subsidiary -  (96.4) - Reversal of prior years federal, state and        foreign income tax        audit accruals -  (8.6) (5.7)Valuation allowances (107.2) 112.4  0.7         Other items, net (0.2) 0.6  0.6  (Benefit) provision for income taxes$ (104.4)$ (69.0)$ 134.0  
        We have not provided for U.S.Federal and foreign withholding taxes on $44.3 million of foreign subsidiaries'undistributed earnings as of December 31, 2007. Such earnings are intended to bereinvested indefinitely.

        The following is a summary of thesignificant components of our deferred tax assets and liabilities:
December 31,2007 2006 (In millions)                 Deferred tax assets (liabilities):                            Nondeductible accruals and allowances$ 65.0 $ 68.9             Depreciation 20.9  22.3             Intangible asset valuation and amortization (70.4) (75.3)            Loss and credit carryforwards 16.0  117.0     Amortization of stock-based compensation 14.7  15.7             Deferred compensation 4.7  4.6             Inventory valuation  (14.9) (5.5)            Inventory overhead  3.4  4.5             Pension  3.0  6.8             Gain on sale-leaseback transaction 2.9  3.3             Prepaid expenses (3.7) (1.2)            Display costs (1.6) (0.7)            Other (net)   0.4  (2.1)    Valuation allowances        (5.2)        (112.4)    Net deferred tax asset$ 35.2 $ 45.9 Included in:                  Current assets$ 33.9 $ 53.7 
    Noncurrent        assets
1.3 - 
    Noncurrent liabilities
- (7.8)    Net deferred tax asset$ 35.2 $ 45.9 
        As of December 31, 2007, we hadstate net operating loss carryforwards of $218.9 million which expire through2027 and state tax credit carryforwards of $8.0 million, which expire through2021.

        In 2006, we determined that $303.1million of capital loss carryforwards, $12.8 million of state net operating losscarryforwards and $6.2 million of state credit carryforwards may not beutilized; therefore, we established valuation allowances of $107.7 million, $0.7million (net of federal tax benefit) and $4.0 million (net of federal taxbenefit) related to the capital loss, state net operating loss and creditcarryforwards, respectively.

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        In 2007, the capital lossvaluation allowance of $107.7 million was reversed as capital gain incomegenerated from the sale of Barneys fully utilized the capital losscarryforwards. The reversal has been recorded in income from continuingoperations as the creation of the valuation allowance was recorded in continuingoperations in 2006 upon the sale of our *Polo Jeans Company* business. Thestate net operating loss valuation allowance of $0.7 million was also reversedas the 2002 state net operating loss carryforward was unable to be utilized.During the fourth fiscal quarter of 2007, we determined that $1.8 million ofstate credit carryforwards expiring through 2021 may not be utilized; therefore,we established a valuation allowance of $1.2 million (net of federal taxbenefit) related to the state credit carryforward.

        In June 2006, the FASB issued FIN48, "Accounting for Uncertainty in Income Taxes - an interpretation of FASBStatement No. 109," which establishes that the financial statement effectsof a tax position taken or expected to be taken in a tax return are to berecognized in the financial statements when it is more likely than not, based onthe technical merits, that the position will be sustained upon examination. FIN48 also provides guidance on derecognition, classification, interest andpenalties, accounting in interim periods, disclosure and transition.

        We adopted FIN 48 on January 1,2007. On that date, we had no uncertain tax positions, as we anticipated filingamended returns with various jurisdictions and settling all ongoing state andlocal audits by December 31, 2007. We classify interest and penalties, if any,as a part of our provision for income taxes in our Consolidated Statements ofOperations. Income taxes, interest and penalties related to the anticipatedamended returns and audit settlements at December 31, 2006 were included inincome taxes payable.

        During the fourth fiscal quarterof 2007, we determined that $16.7 million (net of federal tax benefit) includedin income taxes payable at December 31, 2006 should be reclassified as uncertaintax position liabilities. The reclassification was due to changes in our amendedreturn filing positions and ongoing income tax audits during the fourth fiscalquarter of 2007. Our total unrecognized tax benefits at December 31, 2007 were$16.7 million (net of federal tax benefit), including interest of $7.3 million(net of federal tax benefit) and penalties of $0.5 million.
(In millions)Uncertain tax positions at December 31,        2006$   - Increases during 200716.7 Decreases during 2007- Uncertain tax positions at December 31,        2007$ 16.7 
        We file a consolidated U.S.federal income tax return as well as unitary and combined income tax returns inseveral state jurisdictions, of which California is the most significant. Oursubsidiaries also file separate company income tax returns in multiple statesand local jurisdictions, of which New York and New York City are the mostsignificant.

        The Internal Revenue Service hascompleted examination of our federal returns for taxable years prior to 2005.Our state income tax examinations, with limited exceptions, have been completedfor the periods prior to 2003. The Internal Revenue Service is currentlyexamining our 2005 federal income tax return. We are currently being examined bythe state of California for the taxable years 2001 through 2003, the state ofNew York for the taxable years 2003 through 2005 and New York City for thetaxable years 1999 through 2005.

        We reasonably expect to settle allongoing audits by December 31, 2008. We anticipate state and local amendedreturns will be filed and settlement negotiations will begin prior to March 31,2008. The nature of the uncertain tax positions to be settled by December 31,2008 include the ability of a state or local taxing jurisdiction to force one ormore of our entities to file on a combined or unitary basis rather than on aseparate company basis, state apportioned taxable income presented on filed taxreturns and nexus in certain taxing jurisdictions.

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**EARNINGS (LOSS) PER SHARE**
        The computation of basic anddiluted (loss) earnings per share is as follows:
Year Ended December 31,2007 2006 2005 (In millions except per share amounts)                                 Income (loss) from continuing operations $        45.9  $        (175.0) $        252.8         Income from discontinued operations 265.2  29.0  21.5 Cumulative        effect of change in accounting for share-based payments -  1.9  - Net        income (loss) $        311.1  $        (144.1) $        274.3     Weighted-average        common shares outstanding - basic 99.9  110.6  118.0 Effect of dilutive employee stock options and restricted stock1.4  -  1.2 Weighted-average        common shares and share equivalents outstanding - diluted101.3 110.6 119.2     Earnings (loss) per share - basic          Income        (loss) from continuing operations $        0.46  $        (1.58) $        2.15 Income from discontinued        operations 2.65  0.26  0.18        Cumulative effect of change in accounting for share-based payments -  0.02  -        Basic earnings (loss) per share$        3.11 $        (1.30)$        2.33     Earnings (loss) per share - diluted          Income        (loss) from continuing operations $        0.45  $        (1.58) $        2.12 Income from discontinued        operations 2.62  0.26  0.18        Cumulative effect of change in accounting for share-based payments -  0.02  -        Basic earnings (loss) per share$        3.07 $        (1.30)$        2.30 **STATEMENT OF CASH FLOWS 
Year Ended December 31,2007 2006 2005 (In millions)                                  Supplemental disclosures of cash flow information for continuing        operations:       Cash paid during the year for:     Interest $ 52.1  $ 53.4  $ 80.8    Income taxes 67.7  106.2  89.2           Supplemental disclosures of non-cash investing and financing activities        for continuing operations:       Property acquired through capital lease financing 4.1  3.9  0.5  Restricted stock issued to employees 19.2  10.2  16.4 
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**GAIN ON SALE OF STOCK IN RUBICON RETAIL LIMITED
        On October 12, 2006, MosaicFashions hf ("Mosaic") completed its acquisition of United Kingdomretailer Rubicon Retail Limited ("Rubicon"). As a result of our saleof Nine West's United Kingdom operations in January 2001, we obtained warrantsto purchase stock in Rubicon. These warrants were exercisable only upon a changeof control of Rubicon (including a public offering of Rubicon's shares) and,therefore, had no ascertainable value prior to Mosaic's acquisition ofRubicon. Upon this acquisition, we exercised these outstanding warrants andMosaic purchased the resulting shares. As a result, we recorded a gain of $17.4million (net of associated costs) in 2006.
**STOCK OPTIONS AND RESTRICTED STOCK**
        Under two stock option plans, wemay grant stock options and other awards from time to time to key employees,officers, directors, advisors and independent consultants to us or to any of oursubsidiaries. In general, options become exercisable over either a three-year orfive-year period from the grant date and expire 10 years after the date of grantfor options granted on or before May 28, 2003 and seven years after the date ofgrant thereafter. In certain cases for non-employee directors, options becomeexercisable six months after the grant date. Shares available for future optionand restricted stock grants at December 31, 2007 and 2006 totaled 5.2 millionand 4.1 million, respectively. Our policy is to issue new shares upon theexercise of options and to offset these new shares by repurchasing shares in theopen market. We currently have no plans to repurchase any shares in 2008.

        Compensation cost recorded forstock-based employee compensation awards (including awards to non-employeedirectors) reflected in continuing operations was $14.0 million, $12.8 millionand $16.6 million for 2007, 2006 and 2005, respectively. Total compensation costfor continuing operations related to unvested awards not yet recognized atDecember 31, 2007 was $10.6 million, which is expected to be amortized over aweighted-average period of approximately 23.5 months. Cash received from optionexercises for 2007, 2006 and 2005 was $11.1 million, $32.4 million and $13.4million, respectively. The total tax benefit recognized for the tax deductionsfrom option exercises and the vesting of restricted stock for 2007, 2006 and2005 totaled $16.4 million, $20.5 million and $13.9 million, respectively.

        The following tables summarizeinformation about stock option transactions and related information (options inmillions):
200720062005                           OptionsWeighted        Average        Exercise        Price                           OptionsWeighted        Average        Exercise        Price                           OptionsWeighted        Average        Exercise        PriceOutstanding, January 19.4 $31.43         11.5         $30.91         11.5         $30.19 Granted -  -  -  -  1.0  $35.95         Exercised(0.6)$19.61   (1.4) $24.01   (0.6) $22.88         Cancelled(1.0)$32.46  (0.5) $35.44  (0.4) $35.07         Expired (0.2)$23.60  (0.2) $39.75  -  -    Outstanding, December 317.6 $32.44 9.4  $31.43 11.5  $30.91  Exercisable, December 317.2 $32.20 8.5  $30.96 9.6  $30.07  
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2007 2006 2005 Weighted-average        contractual term (in years) of:          Options outstanding at        end of year3.4  4.2  5.0            Options exercisable at end of year3.3  4.1  4.8  Intrinsic value (in        millions) of:          Options outstanding at        end of year$ 0.3 $ 32.1 $ 27.8            Options exercisable at end of year0.3  31.8  27.6     Options exercised        during the year6.8  10.4  4.2              
Fair value (in millions) of options vested during the year
$ 3.0 $ 9.2 $ 22.0 
        The fair value of each optionaward is estimated on the date of the grant using the Black-Scholes-Mertonoption pricing model. Expected volatilities are based on historical volatilityof our stock price and implied volatilities from publicly traded options on ourstock. We use historical data to estimate an option's expected life; theexpected life for grants to senior management-level employees and otheremployees are considered separately for valuation purposes. The risk-freeinterest rate input is based on the U.S. Treasury yield curve in effect at thetime of the grant. Compensation cost, net of projected forfeitures, isrecognized on a straight-line basis over the period between the grant andvesting dates, with compensation cost for grants with a graded vesting schedulerecognized on a straight-line basis over the requisite service period for eachseparately vesting portion of the award as if the award was, in substance,multiple awards.

        The following table summarizes theweighted average fair value of options granted and the related weighted averageassumptions used in the Black-Scholes-Merton option pricing model for grantsissued in 2005. We did not grant any options in 2006 or 2007.
Year Ended December 31,2005 Weighted-average fair value of options at grant date:        Exercise price less than market price $8.00     Exercise price equal to market price   $10.43  Assumptions:        Dividends yield 1.02%     Expected volatility   30.3%     Risk-free interest rate 4.46% 
    Expected life (years)
   3.9 
        Compensation cost for restrictedstock is measured as the excess, if any, of the quoted market price of our stockat the date the common stock is issued over the amount the employee must pay toacquire the stock (which is generally zero). The compensation cost, net ofprojected forfeitures, is recognized over the period between the issue date andthe date any restrictions lapse, with compensation cost for grants with a gradedvesting schedule recognized on a straight-line basis over the requisite serviceperiod for each separately vesting portion of the award as if the award was, insubstance, multiple awards. The restrictions do not affect voting and dividendrights.

        The following tables summarizeinformation about unvested restricted stock transactions (shares in thousands):

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200720062005                           SharesWeighted        Average        Fair        Value                           SharesWeighted        Average        Fair        Value                           SharesWeighted        Average        Fair        ValueNonvested, January 11,326 $33.61         1,092         $34.34         738         $32.67 Granted762 $32.36  635  $31.72  705  $35.35         Vested(346)$34.46   (315) $31.78   (297) $31.92         Forfeited(985)$33.21  (86) $35.69  (54) $34.80    Nonvested, December 31757 $32.48 1,326 $33.61 1,092  $34.34  
 
2007 2006 2005 Fair value (in millions)        of shares vested during the year $        11.9  $        10.0  $        9.5 
        During 2007, 761,750 shares ofrestricted common stock were issued to 208 employees and directors under the1999 Stock Incentive Plan. The restrictions generally lapse on the thirdanniversary of issue. The value of this stock based on quoted market values was$24.6 million.

        During 2006, 634,927 shares ofrestricted common stock were issued to 131 employees and directors under the1999 Stock Incentive Plan. The restrictions generally lapse on the thirdanniversary of issue. The value of this stock based on quoted market values was$20.1 million.

        During 2005, 705,250 shares ofrestricted common stock were issued to 200 employees and directors under the1999 Stock Incentive Plan. The restrictions generally lapse on the thirdanniversary of issue. The value of this stock based on quoted market values was$24.9 million.
**EMPLOYEE BENEFIT PLANS***Defined Contribution Plan*
        We maintain the Jones ApparelGroup, Inc. Retirement Plan (the "Jones Plan") under Section 401(k) ofthe Internal Revenue Code (the "Code"). Employees not covered by acollective bargaining agreement and meeting certain other requirements areeligible to participate in the Jones Plan. Under the Jones Plan, participantsmay elect to have up to 50% of their salary (subject to limitations imposed bythe Code) deferred and deposited with a qualified trustee, who in turn investsthe money in a variety of investment vehicles as selected by each participant.All employee contributions into the Jones Plan are 100% vested.

        We have elected to make the JonesPlan a "Safe Harbor Plan" under Section 401(k)(12) of the Code. As aresult of this election, we make a fully-vested safe harbor matchingcontribution for all eligible participants amounting to 100% of the first 3% ofthe participant's salary deferred and 50% of the next 2% of salary deferred,subject to maximums set by the Department of the Treasury. We may, at our solediscretion, contribute additional amounts to all employees on a pro rata basis.

        We contributed approximately $6.9million, $8.2 million and $8.0 million to our defined contribution plan fromcontinuing operations during 2007, 2006 and 2005, respectively.
*Defined Benefit Plans*
        We maintain several definedbenefit plans, including the Pension Plan for Associates of Nine West Group Inc.(the "Cash Balance Plan") and The Napier Company Retirement Plan forcertain associates of Victoria (the "Napier Plan"). The Cash BalancePlan expresses retirement benefits as an account balance which increases eachyear through interest credits. All benefits under the Napier Plan are frozen atthe amounts 

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 earned by the participants as of December 31, 1995. Our fundingpolicy is to contribute more than the minimum required by applicable regulations to reduce Pension BenefitGuarantee Corporation fees and to increase the funding ratio for PensionProtection Act requirements which begin to phase in during 2008. We plan tocontribute $2.2 million to our defined benefit plans in 2008. The measurementdate for all plans is December 31.

 Obligations and Funded Status
Year Ended December 31,2007 2006 (In millions)                 Change in        benefit obligation                    Benefit        obligation, beginning of year $        43.3  $ 39.6     Interest        cost2.6  2.5            Actuarial (gain) loss(4.0) 4.2     Settlements0.6  1.0            Benefits paid(3.5) (4.0)            Benefit obligation, end of year39.0  43.3  Change in        plan assets                    Fair value        of plan assets, beginning of year27.4  25.2            Actual return on plan assets1.3  1.9     Employer        contribution9.4  4.3     Benefits        paid(3.5) (4.0)     Fair value        of plan assets, end of year34.6  27.4  Funded status at end of year$(4.4) $(15.9) 
 Amounts Recognized on the Balance Sheet
December 31,2007 2006 (In millions)                 Noncurrent        assets $        0.9 $          - Noncurrent liabilities5.3 15.9 
 Amounts Recognized in Accumulated Other Comprehensive Income
December 31,2007 2006 (In millions)                 Net loss $        14.4  $        18.2 
 Information for Pension Plans with an Accumulated Benefit Obligation inExcess of Plan Assets
December 31,2007 2006 (In millions)                 Projected benefit        obligation $        39.0  $ 43.3 Accumulated benefit obligation39.0  43.3 Fair value of plan        assets34.6  27.4 
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 Components of Net Periodic Benefit Cost and Other Amounts Recognized inOther Comprehensive Income or Loss
Year Ended December 31,2007 2006 (In millions)                 Net Periodic        Benefit Cost:   Interest cost $        2.6  $        2.5           Expected        return on plan assets(2.4) (1.9)   Settlement costs1.3  1.8           Amortization        of net loss1.0  1.3           Total net periodic benefit cost2.5  3.7  Other        Changes in Plan Assets and Benefit Obligations                   Recognized in        Other Comprehensive Income or Loss:                 Net (gain) loss(2.8) 2.0              Amortization of net gain(1.8)-   (4.6)2.0 Total        recognized in net periodic benefit cost and other comprehensive income $        (2.1)$        5.7  
         The estimated netloss that will be amortized from accumulated other comprehensive income into netperiodic benefit cost in 2008 is $0.8 million.

 Assumptions
2007 2006 Weighted-average        assumptions used to determine:                    Benefit        obligations at December 31               Discount rate6.8%  6.1%                Expected long-term return on plan assets 7.9%  7.9%            Net periodic benefit cost for year ended December 31                               Discount rate6.1%  5.6%                Expected long-term return on plan assets 7.9%  7.9% 
 Estimated Future Benefit Payments
Year Ending December 31,(In millions)        2008$        2.0 20091.9 20101.8 20111.9 20122.2 2013 through 201712.1   $ 21.9 
 Plan Assets

         The weighted-average asset allocations at December 31,2007 and 2006 by asset category are as follows:
December 31,        2007         2006         Equity        securities 62%        65%       Debt securities 31%        27%       Other 7%        8%       Total 100%        100%        
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        Our plans are designed todiversify investments across types of investments and investment managers.Permitted investment vehicles include investment-grade fixed income securities,domestic and foreign equity securities, mutual funds, guaranteed insurancecontracts and real estate, while speculative and derivative investment vehiclesare generally prohibited. The investment managers have full discretion to managetheir portion of the investments subject to the objectives and policies of therespective plans. The performance of the investment managers is reviewed on aregular basis. The primary objectives are to achieve a rate of return sufficientto meet current and future plan cash requirements and to emphasize long-termgrowth of principal while avoiding excessive risk and maintaining fundliquidity. At December 31, 2007, the weighted-average target allocationpercentages for fund investments were 45% fixed income securities, 37% U. S.equity securities, 2% real estate and 16% international securities.

        To determine the overall expectedlong-term rate-of-return-on-assets assumption, we add an expected inflation rateto the expected long-term real returns of our various asset classes, taking intoaccount expected volatility and correlation between the returns of the assetclasses as follows: for equities and real estate, a historical averagearithmetic real return; for government fixed-income securities, current yieldson inflation-indexed bonds; and for corporate fixed-income securities, the yieldon government fixed-income securities plus a blend of current and historicalcredit spreads.
*Other Plans*
        We also maintain the Nine WestGroup Inc. Supplemental Executive Retirement Plan, the Nine West Group Inc.Postretirement Executive Life Plan and the Nine West Group, Inc. PostretirementMedical Plan, none of which have a material effect on our results of operationsor on our financial position. These plans, which are unfunded, were underfundedby $4.2 million at December 31, 2007. Of this amount, $0.6 million is reportedunder accrued expenses and other current liabilities and $3.6 million isreported under other noncurrent liabilities.

        We also maintain the Jones ApparelGroup, Inc. Deferred Compensation Plan, a non-qualified defined contributionplan for certain management and other highly compensated employees (the"Rabbi Trust"). Under the plan, participants may elect have up to 90%of their salary and annual bonus deferred and deposited with a qualifiedtrustee, who in turn invests the money in a variety of investment vehicles asselected by each participant. The assets of the Rabbi Trust, consisting ofprimarily debt and equity securities, are recorded at current market prices. Thetrust assets are available to satisfy claims of our general creditors in theevent of bankruptcy. The trust's assets, included in prepaid expenses andother current assets, and the corresponding deferred compensation liability,included in accrued employee compensation and benefits, were $12.0 million and$11.9 million at December 31, 2007 and 2006, respectively. This plan has noeffect on our results of operations.
**JOINT VENTURES**
        We had two joint ventures formedwith HCL Technologies Limited ("HCL") to provide us with computerconsulting, programming and associated support services. HCL is a globaltechnology and software services company offering a suite of services targetedat technology vendors, software product companies and organizations. We had a49% ownership interest in each joint venture, which operated under the names HCLJones Technologies, LLC and HCL Jones Technologies (Bermuda), Ltd. The agreementunder which the joint ventures were established terminated in January 2008, andthe parties have adopted plans of liquidation for both joint venture companies.

        We also had a 50% ownershipinterest in a joint venture with Sutton Development Pty. Ltd.("Sutton") to operate retail locations in Australia, which operatedunder the name Nine West Australia Pty Ltd. We sold our interest in this jointventure to Sutton on December 3, 2007 for $20.7 million, which resulted in apre-tax gain of $8.2 million. The sales price is subject to certain workingcapital adjustments, which could result in additional sales proceeds in 2008.

        The results of our joint venturesare reported under the equity method of accounting.

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**BUSINESS SEGMENT AND GEOGRAPHIC AREA INFORMATION**
        We identify operating segmentsbased on, among other things, differences in products sold and the way ourmanagement organizes the components of our business for purposes of allocatingresources and assessing performance. Our operations are comprised of fourreportable segments: wholesale better apparel, wholesale moderate apparel,wholesale footwear and accessories, and retail. Segment revenues are generatedfrom the sale of apparel, footwear and accessories through wholesale channelsand our own retail locations. The wholesale segments include wholesaleoperations with third party department and other retail stores, the retailsegment includes operations by our own stores, and income and expenses relatedto trademarks, licenses and general corporate functions are reported under"licensing, other and eliminations." We define segment profit asoperating income before net interest expense, goodwill impairment charges,equity in earnings of unconsolidated affiliates and income taxes. Summarizedbelow are our revenues, income and total assets by reportable segments.

 
(In millions)         Wholesale        Better        Apparel Wholesale        Moderate        ApparelWholesale Footwear &        Accessories                  Retail  Licensing, Other &        Eliminations                  Consolidated         For the year ended December 31, 2007Revenues from  external customers$ 1,101.0 $ 985.0   $ 955.8   $ 753.7   $ 53.0   $ 3,848.5  Intersegment revenues155.8 10.7 72.6 - (239.1)-  Total revenues1,256.8 995.7 1,028.4 753.7  (186.1)3,848.5  Segment income        (loss)$        126.0 $        (4.2) $        109.2  $        (43.2) $ (136.8) 51.0  Net interest expense(47.8) Goodwill        impairment(78.0) Gain        on sale of interest in Australian joint venture8.2  Equity in earnings of unconsolidated affiliates8.1   Loss from continuing operations before        benefit for income taxes$ (58.5)   Depreciation and amortization$ 11.2 $ 10.4 $ 10.9 $ 23.0 $ 35.0 $ 90.5          For the year ended December 31, 2006Revenues from  external customers$ 1,127.4 $ 1,142.0   $ 941.1   $ 822.7   $ 53.8   $ 4,087.0  Intersegment revenues145.4 3.8 53.9 - (203.1)-  Total revenues1,272.8 1,145.8 995.0 822.7  (149.3) 4,087.0  Segment income$        143.1 $        71.8  $        96.8  $        37.1  $ (82.5)266.3  Net interest expense(47.0)Loss on sale of        Polo Jeans Company business(45.1)Gain        on sale of stock in Rubicon Retail Limited17.4 Goodwill        impairment(441.2) Equity in earnings of unconsolidated affiliates4.5   Loss        from continuing operations before benefit for income taxes$        (245.1)    Depreciation and amortization$        17.0 $        11.2 $        12.7 $        18.5 $        27.0 $        86.4          For the year ended December 31, 2005Revenues from  external customers$ 1,438.2 $ 1,265.2   $ 978.6   $        791.3   $        58.9   $        4,532.2  Intersegment revenues144.5 4.6 41.5 - (190.6)-  Total revenues1,582.7 1,269.8 1,020.1 791.3  (131.7)4,532.2  Segment income$        166.5 $        89.1  $        141.8  $ 77.8  $ (21.7)453.5  Net interest        expense(69.9) Equity in earnings of unconsolidated affiliates3.2   Income        from continuing operations before provision for income taxes$        386.8    Depreciation and amortization$ 14.9 $ 16.4 $ 10.3 $        16.2 $        28.6 $        86.4 
 
(In        millions)Wholesale        Better        Apparel Wholesale        Moderate        ApparelWholesale Footwear &        Accessories                  Retail  Licensing, Other &        Eliminations                  Assets        Held        for Sale        ConsolidatedTotal assets December 31,        2007$        1,146.4 $        703.5 $        1,127.7 $        209.9 $        49.1 $          - $        3,236.6  December 31,        20061,307.1 872.1 1,133.6 224.2 (356.7)620.8 3,801.1  December 31, 20051,895.1 1,107.2 1,084.7 273.3 (317.0)534.5 4,577.8 
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        Revenues from external customersand long-lived assets excluding deferred taxes related to continuing operationsin the United States and foreign countries are as follows:
On        or for the Year Ended December 31,2007 2006 2005 (In millions)                         Revenues from external customers:                          United States $ 3,523.2  $ 3,801.0  $ 4,262.3   Foreign countries325.3  286.0  269.9 $        3,848.5 $ 4,087.0 $ 4,532.2 Long-lived assets:                          United States $ 1,930.1  $ 2,088.1  $ 3,265.3   Foreign countries11.2  4.0  28.1 $        1,941.3 $ 2,092.1 $ 3,293.4 
**SUPPLEMENTAL PRO FORMA CONDENSED FINANCIAL INFORMATION**
        Certain of our subsidiariesfunction as co-issuers (fully and unconditionally guaranteed on a joint andseveral basis) of the outstanding debt of Jones Apparel Group, Inc.("Jones"), including Jones Apparel Group USA, Inc. ("JonesUSA"), Jones Apparel Group Holdings, Inc. ("Jones Holdings"),Nine West Footwear Corporation ("Nine West") and Jones RetailCorporation ("Jones Retail").

        The following condensedconsolidating balance sheets, statements of operations and statements of cashflows for the "Issuers" (consisting of Jones and Jones USA, JonesHoldings, Nine West and Jones Retail, which are all our subsidiaries that act asco-issuers and co-obligors) and the "Others" (consisting of all of ourother subsidiaries, excluding all obligor subsidiaries) have been prepared usingthe equity method of accounting in accordance with the requirements forpresentation of such information. Separate financial statements and otherdisclosures concerning Jones are not presented as Jones has no independentoperations or assets. There are no contractual restrictions on distributionsfrom Jones USA, Jones Holdings, Nine West or Jones Retail to Jones. On January1, 2007, Kasper, Ltd. and Jones USA merged. As a result, the condensedconsolidating balance sheets, statements of operations and statements of cashflows for prior periods have been restated for comparison purposes.

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Condensed Consolidating Balance Sheets(In millions)
December        31, 2007December        31, 2006IssuersOthersEliminationsCons-        olidatedIssuersOthersEliminationsCons-        olidatedASSETSCURRENT        ASSETS:                       Cash and cash equivalents$ 264.0 $ 38.8 $   - $ 302.8 $ 35.1 $ 29.2 $   - $ 64.3 Accounts        receivable205.3 131.7 - 337.0 194.6 163.2 - 357.8 Inventories358.5 165.7 (0.3)523.9 359.9 171.8 (0.9)530.8 Assets        held for sale- - - - - 620.8 - 620.8 Prepaid        and refundable income taxes1.4 5.2 24.0 30.6 0.5 6.7 6.9 14.1 Deferred taxes13.6 19.4 0.9 33.9 28.4 25.5 (0.2)53.7 Prepaid        expenses and other current assets39.7 26.2 - 65.9 39.9 27.6 - 67.5           TOTAL CURRENT ASSETS882.5 387.0 24.6 1,294.1 658.4 1,044.8 5.8 1,709.0   Property,        plant and equipment - net161.2 150.9 - 312.1 157.7 121.8 - 279.5 Due from        affiliates- 971.7 (971.7)- 51.8 755.6 (807.4)- Goodwill972.8 67.6 (66.5)973.9 1,479.1 172.3 (599.5)1,051.9 Other        intangibles - net0.3 617.7 - 618.0 0.3 708.0 - 708.3 Deferred        taxes20.4 - (19.1)1.3 13.7 - (13.7)- Investments        in subsidiaries1,746.8 - (1,746.8)- 2,091.4 - (2,091.4)- Other assets26.2 11.0 - 37.2 32.9 21.5 (2.0)52.4 $ 3,810.2 $ 2,205.9 $ (2,779.5)$ 3,236.6 $ 4,485.3 $ 2,824.0 $ (3,508.2)$ 3,801.1 LIABILITIES AND        STOCKHOLDERS' EQUITYCURRENT        LIABILITIES:                       Short-term borrowings$          -  $   - $   - $          - $ 100.0 $   - $   - $ 100.0 Current        portion of capital lease obligations0.6 4.2 - 4.8 1.5 2.6 - 4.1 Accounts payable175.0 48.6 - 223.6 189.0 88.9 - 277.9 Liabilities related to        assets held for sale- - - - - 180.7 - 180.7 Income        taxes payable19.7 1.0 (0.3)20.4 18.4 23.4 (16.4)25.4 Deferred taxes- - - - - 0.2 (0.2)- Accrued        expenses and other current liabilities96.6 50.2 - 146.8 101.2 35.5 - 136.7           TOTAL CURRENT LIABILITIES291.9 104.0 (0.3)395.6 410.1 331.3 (16.6)724.8 NONCURRENT        LIABILITIES:                                     Long-term debt749.4 - - 749.4 749.3 - - 749.3 Obligations        under capital leases4.3 24.0 - 28.3 11.1 24.7 - 35.8 Deferred taxes- 5.8 (5.8)- - 10.0 (2.2)7.8 Due to        affiliates971.7 - (971.7)- 755.6 51.8 (807.4)- Other50.8 15.7 - 66.5 52.6 19.2 - 71.8    TOTAL        NONCURRENT LIABILITIES1,776.2 45.5 (977.5)844.2 1,568.6 105.7 (809.6)864.7    TOTAL        LIABILITIES2,068.1 149.5 (977.8)1,239.8 1,978.7 437.0 (826.2)1,589.5 STOCKHOLDERS'        EQUITY:Common        stock and additional paid-in capital1,341.2 1,707.8 (1,707.8)1,341.2 1,321.5 1,979.9 (1,979.9)1,321.5 Retained earnings2,226.1 339.7 (85.0)2,480.8 2,521.4 404.3 (699.3)2,226.4 Accumulated        other comprehensive income (loss)2.1 8.9 (8.9)2.1 (5.9)2.8 (2.8)(5.9)Treasury stock(1,827.3)- - (1,827.3)(1,330.4)- - (1,330.4)   TOTAL        STOCKHOLDERS' EQUITY1,742.1 2,056.4 (1,801.7)1,996.8 2,506.6 2,387.0(2,682.0)2,211.6 $        3,810.2 $        2,205.9 $        (2,779.5)$        3,236.6 $        4,485.3 $        2,824.0 $        (3,508.2)$        3,801.1 
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Condensed Consolidating Statements of Operations (In millions)
Year Ended        December 31, 2007Issuers Others Elim-         inations Cons-         olidated Net sales$        2,642.9 $        1,167.7 $        (17.3)$        3,793.3 Licensing        income0.1 51.9 - 52.0 Service        and other revenue1.0 2.2 - 3.2 Total        revenues2,644.0 1,221.8 (17.3)3,848.5 Cost of goods        sold1,723.5 893.9 (8.3)2,609.1 Gross profit920.5 327.9 (9.0)1,239.4 Selling,        general and administrative expenses981.6 131.6 (12.8)1,100.4 Trademark        impairments- 88.0 - 88.0 Goodwill        impairment394.7 78.0 (394.7)78.0 Operating        (loss) income(455.8)30.3 398.5 (27.0)Net interest        expense (income) and financing costs66.6 (18.8)- 47.8 Gain on sale of        interest in Australian joint venture- 8.2 - 8.2 Equity        in earnings of unconsolidated affiliates0.5 5.6 2.0 8.1 (Loss)        income from continuing        operations before benefit for income taxes(521.9)62.9 400.5 (58.5)(Benefit)        provision for        income taxes(147.4)43.1 (0.1)(104.4)(Loss) income from continuing operations(374.5)19.8 400.6 45.9 Income        (loss) from        discontinued operations, net of tax291.8 (26.6)- 265.2 Equity        in loss of subsidiaries(155.8)- 155.8 - Net (loss) income$        (238.5)$        (6.8)$        556.4 $        311.1 
 
Year Ended        December 31, 2006Issuers Others Elim-         inations Cons-         olidated Net sales$        2,699.3 $        1,332.3 $        (16.8)$        4,014.8 Licensing        income0.1 51.0 - 51.1 Service        and other revenue2.8 18.3 - 21.1 Total        revenues2,702.2 1,401.6 (16.8)4,087.0 Cost of goods        sold1,675.0 1,000.3 (1.1)2,674.2 Gross profit1,027.2 401.3 (15.7)1,412.8 Selling,        general and administrative expenses987.7 121.7 (13.1)1,096.3 Loss on sale of        Polo Jeans Company business22.8 22.3 - 45.1 Trademark        impairments- 50.2 - 50.2 Goodwill        impairment- 441.2 - 441.2 Operating        income (loss)16.7 (234.1)(2.6)(220.0)Net interest        expense (income) and financing costs64.9 (17.9)- 47.0 Gain on sale of        stock in Rubicon Retail Limited17.4 - - 17.4 Equity        in earnings of unconsolidated affiliates0.5 4.5 (0.5)4.5 Loss from continuing        operations before benefit for income taxes(30.3)(211.7)(3.1)(245.1)Benefit for        income taxes- (61.0)(9.1)(70.1)Loss        from continuing operations(30.3)(150.7)6.0 (175.0)Income from        discontinued operations, net of tax- 29.0 - 29.0 Equity        in earnings of subsidiaries103.6 - (103.6)- Cumulative        effect of change in accounting for share-based payments, net of tax1.9 - - 1.9 Net        income (loss)$        75.2 $        (121.7)$        (97.6)$        (144.1)
 
Year        Ended December 31, 2005Issuers Others Eliminations Consolidated Net sales$        2,739.3 $ 1,753.3 $        (19.3)$        4,473.3 Licensing        income0.1 58.8 - 58.9 Total        revenues2,739.4 1,812.1 (19.3)4,532.2 Cost of goods        sold1,710.3 1,245.8 (5.7)2,950.4 Gross profit1,029.1 566.3 (13.6)1,581.8 Selling,        general and administrative expenses929.4 214.7 (15.8)1,128.3 Operating        income99.7 351.6 2.2 453.5 Net interest        expense (income) and financing costs80.5 (10.6)- 69.9 Equity        in earnings of unconsolidated affiliates0.5 1.8 0.9 3.2 Income        from continuing operations before provision for income taxes19.7 364.0 3.1 386.8 Provision for        income taxes12.8 123.0 (1.8)134.0 Income from        continuing operations6.9 241.0 4.9 252.8 Income        from discontinued operations, net of tax- 21.5 - 21.5 Equity        in earnings of subsidiaries265.0 - (265.0)- Net        income$        271.9 $        262.5 $        (260.1)$        274.3 
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Condensed Consolidating Statements of Cash Flows(In millions)
Year        Ended December 31, 2007Issuers Others Eliminations Consolidated Cash flows from operating activities:    Net cash        provided by operating activities of continuing operations$        106.9 $        37.3 $        (23.7)$        120.5  Net cash provided by        operating activities        of discontinued operations- 39.0 - 39.0    Net cash        provided by operating activities106.9 76.3 (23.7)159.5   Cash flows from        investing activities Proceeds        from sale of Barneys, net of cash sold and selling costs845.5 - - 845.5 Proceeds from sale of        interest in Australian joint venture- 20.7 - 20.7 Capital expenditures(59.5)(51.7)- (111.2) Proceeds from sales of        property, plant and equipment0.2 2.8 - 3.0  Net cash provided by ( used in) investing        activities of continuing operations786.2 (28.2)- 758.0 Net cash used in investing        activities of discontinued operations- (40.5)- (40.5)  Net cash        provided by (used in) investing        activities786.2 (68.7)- 717.5   Cash flows from        financing activities Net repayment under credit facilities(100.0)- - (100.0)Purchases of treasury stock(496.9)- - (496.9)Proceeds        from exercise of employee stock options11.1 - - 11.1 Dividends paid(57.2)(23.7)23.7 (57.2)Net cash        transferred to discontinued operations(21.7)- - (21.7)Excess tax benefits from        share-based payment arrangements1.4 - - 1.4 Other        items(0.8)(3.3)- (4.1)Net cash        used in financing activities of continuing operations(664.1)(27.0)23.7 (667.4)Net cash        provided by financing activities of discontinued operations- 17.9 - 17.9  Net cash        used in financing activities(664.1)(9.1)23.7 (649.5) Effect        of exchange rates on cash- 3.8 - 3.8 Net        increase in cash and cash equivalents229.0 2.3 - 231.3 Cash and cash        equivalents, beginning, including cash reported under assets held for        sale35.0 36.5 - 71.5  Cash and cash        equivalents, ending$        264.0 $ 38.8 $         - $        302.8  
 

 
Year        Ended December 31, 2006Issuers Others Eliminations Consolidated Cash flows from operating activities:    Net cash        provided by operating activities of continuing operations$        321.6 $        65.8 $        (1.0)$        386.4  Net cash        provided by operating activities of discontinued operations- 37.5 - 37.5    Net cash        provided by operating activities321.6 103.3         (1.0)        423.9   Cash flows from        investing activities Net        proceeds from sale of Polo Jeans Company business344.1 6.5 - 350.6 Capital expenditures(62.2)(47.1)- (109.3)Net cash        received from sale of stock in Rubicon Retail Limited17.4 - - 17.4  Proceeds from sales of        property, plant and equipment0.1 - - 0.1 Net cash provided by (used in) investing activities        of continuing operations299.4 (40.6)- 258.8 Net cash        used in investing activities of discontinued operations- (61.2)- (61.2) Net cash        provided by (used in) investing activities299.4 (101.8)- 197.6  Cash        flows from financing activities    Repurchase of Senior Notes(225.0)- - (225.0) Net repayment under credit facilities(29.5)- - (29.5)Purchases of treasury stock(306.2)- - (306.2)Proceeds        from exercise of employee stock options32.4 - - 32.4 Dividends paid(55.7)(1.0)1.0 (55.7)Net cash        transferred to discontinued operations(24.0)- - (24.0)Excess tax benefits from        share-based payment arrangements3.4 - - 3.4 Other        items(1.7)(2.5)- (4.2)Net cash        used in financing activities of continuing operations(606.3)(3.5)1.0 (608.8)Net cash provided by financing activities        of discontinued operations- 24.0 - 24.0  Net cash (used in) provided        by financing activities(606.3)20.5 1.0 (584.8) Effect        of exchange rates on cash- (0.1)- (0.1)Net        increase cash and cash equivalents14.7 21.9 - 36.6 Cash and cash        equivalents, beginning, including cash reported under assets held for        sale20.3 14.6 - 34.9  Cash and cash        equivalents, ending, including cash reported under assets held for sale$ 35.0 $ 36.5 $         - $ 71.5  
  
Year        Ended December 31, 2005Issuers Others Eliminations Consolidated Cash flows from operating activities:    Net cash        provided by operating activities of continuing operations$        362.9 $        15.5 $        (10.7)$        367.7  Net cash        provided by operating activities of discontinued operations- 59.7 - 59.7    Net cash        provided by operating activities362.9 75.2         (10.7)        427.4   Cash flows from        investing activities Payments        for acquisitions, net of cash acquired(4.1)- - (4.1)Capital expenditures(37.2)(29.7)- (66.9)Acquisition        of intangibles- (0.1)- (0.1) Proceeds from sales of        property, plant and equipment0.3 3.3 - 3.6 Other- (0.5)- (0.5)Net cash        used in investing activities of continuing operations(41.0)(27.0)- (68.0)Net cash used in investing activities        of discontinued operations- (20.6)- (20.6) Net cash        used in investing activities(41.0)(47.6)- (88.6) Cash        flows from financing activities    Repurchase of Senior Notes(129.6)- - (129.6) Net        borrowing under credit facilities60.3 - - 60.3 Purchases of treasury stock(235.2)- - (235.2)Proceeds        from exercise of employee stock options13.4 - - 13.4 Dividends paid(52.3)(10.7)10.7 (52.3)Net cash transferred from        discontinued operations32.9 - - 32.9 Other        items(3.4)(1.6)- (5.0)Net cash        used in financing activities of continuing operations(313.9)(12.3)10.7 (315.5)Net cash used in financing activities        of discontinued operations- (32.9)- (32.9) Net cash        used in financing activities(313.9)(45.2)10.7 (348.4) Effect        of exchange rates on cash- (0.5)- (0.5)Net        increase (decrease) in cash and cash equivalents8.0 (18.1)- (10.1)Cash and cash        equivalents, beginning, including cash reported under assets held for        sale12.3 32.7 - 45.0  Cash and cash        equivalents, ending, including cash reported under assets held for        sale$        20.3 $        14.6 $         - $        34.9  
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**UNAUDITED CONSOLIDATED FINANCIAL INFORMATION**
        Unaudited interim consolidated financial information for thetwo years ended December 31, 2007 is summarized as follows:
(In millions except per share data)FirstQuarterSecondQuarterThirdQuarterFourthQuarter2007                                Net sales $ 1,064.5  $ 894.5  $ 1,011.8  $ 822.4  Total revenues 1,078.5 903.9 1,027.6 838.5 Gross profit365.1 290.2 326.5 257.6  Operating income (loss)        (1)83.2 (72.3)59.2 (97.1)Income (loss) from continuing operations        (2)44.4 (51.1)138.4 (85.8) Income        (loss) from discontinued        operations (3)3.4 4.0 261.7 (4.0) Net income (loss)47.8 (47.1)400.1 (89.8)                                  Basic earnings (loss) per share from        continuing operations$ 0.42 $ (0.48)$ 1.39 $ (1.01)Basic earnings per share        from discontinued operations0.03 0.04 2.62 (0.05)Basic earnings (loss) per share0.45 (0.44)4.01 (1.06)                                  Diluted earnings (loss)        per share from continuing operations$ 0.41 $ (0.48)$ 1.37 $ (1.01) Diluted earnings        per share from discontinued operations0.03 0.04 2.60 (0.05) Diluted earnings (loss)        per share0.44 (0.44)3.97 (1.06)                                   Dividends declared per share$ 0.14 $ 0.14 $ 0.14  $0.14                                   2006                                Net sales $ 1,063.6  $ 909.6  $ 1,058.3  $ 983.2  Total revenues 1,078.5  923.9  1,077.5  1,007.1 Gross profit 387.4  337.2  372.9  315.3  Operating income (loss) (4) 78.0  56.7  102.0  (456.8)Income (loss) from continuing operations 20.6  30.4  58.4  (284.4) Income from discontinued        operations 3.3  6.2  4.6  14.9 Cumulative effect of change in accounting for share-based        payments1.9 - - -  Net income (loss) 25.8  36.6  63.0  (269.5)                                  Basic earnings (loss) per share from        continuing operations$        0.18 $        0.27 $        0.53 $        (2.65)Basic earnings per share        from discontinued operations0.03 0.06 0.04 0.14  Basic        earnings per share from the cumulative effect of change in accounting        for share-based payments0.02 - - - Basic earnings (loss) per share0.23 0.33 0.57 (2.51)                                  Diluted earnings (loss)        per share from continuing operations$ 0.18 $ 0.27 $ 0.52 $ (2.65) Diluted earnings        per share from discontinued operations0.03 0.05 0.04 0.14 Diluted earnings per share        from the cumulative effect of change in accounting for share-based        payments0.01 - - -  Diluted earnings (loss)        per share0.22 0.32 0.56 (2.51)                                   Dividends declared per share$        0.12 $        0.12 $        0.12 $        0.14 
 *Quarterly figures may not add to full yeardue to rounding.*
(1)Includes trademark impairments        of $80.5 million and $7.5 million in the third and fourth fiscal        quarters of 2007, respectively, and goodwill impairment of $78.0 million        in the fourth fiscal quarter of 2007.         (2) Includes $107.7 million reversal of a deferred taxvaluation allowance in the third fiscal quarter of 2007 previously created fromcapital loss carryforwards arising from the sale of our *Polo Jeans Company*business in 2006.         (3) Includes $254.2 million from sale of Barneys in the thirdfiscal quarter of 2007.         (4)Includes trademark impairments        of $50.2 million and goodwill impairment of $441.2 million in the fourth        fiscal quarter of 2006.
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**ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ONACCOUNTING AND FINANCIAL DISCLOSURE**
        Not Applicable.

**ITEM 9A. CONTROLS AND PROCEDURES**
        As required by Exchange Act Rule13a-15(b), we carried out an evaluation, under the supervision and with theparticipation of our President and Chief Executive Officer and our ChiefFinancial Officer, of the effectiveness of the design and operation of ourdisclosure controls and procedures as of the end of the period covered by thisreport.

        The purpose of disclosure controlsis to ensure that information required to be disclosed in our reports filed withor submitted to the SEC under the Exchange Act is recorded, processed,summarized and reported within the time periods specified in the SEC's rulesand forms. Disclosure controls are also designed to ensure that such informationis accumulated and communicated to our management, including our President andChief Executive Officer and our Chief Financial Officer, to allow timelydecisions regarding required disclosure. The purpose of internal controls is toprovide reasonable assurance that our transactions are properly authorized, ourassets are safeguarded against unauthorized or improper use and our transactionsare properly recorded and reported to permit the preparation of our financialstatements in conformity with generally accepted accounting principles.

        Our management does not expectthat our disclosure controls or our internal controls will prevent all error andall fraud. A control system, no matter how well conceived and operated, canprovide only reasonable rather than absolute assurance that the objectives ofthe control system are met. The design of a control system must also reflect thefact that there are resource constraints, with the benefits of controlsconsidered relative to their costs. Because of the inherent limitations in allcontrol systems, no evaluation of controls can provide absolute assurance thatall control issues and instances of fraud (if any) within the company have beendetected. These inherent limitations include the realities that judgments indecision-making can be faulty and that simple errors or mistakes can occur.Controls can also be circumvented by the individual acts of some persons, bycollusion of two or more people, or by management override of the control. Thedesign of any system of controls also is based in part upon certain assumptionsabout the likelihood of future events, and there can be no assurance that anydesign will succeed in achieving its stated goals under all potential futureconditions; over time, controls may become inadequate because of changes inconditions, or the degree of compliance with the policies or procedures maydeteriorate. Because of the inherent limitations in a cost-effective controlsystem, misstatements due to error or fraud may occur and not be detected.

        Our internal controls areevaluated on an ongoing basis by our Internal Audit department, by otherpersonnel in our organization and by our independent auditors in connection withtheir audit and review activities. The overall goals of these various evaluationactivities are to monitor our disclosure and internal controls and to makemodifications as necessary, as disclosure and internal controls are intended tobe dynamic systems that change (including improvements and corrections) asconditions warrant. Part of this evaluation is to determine whether there wereany significant deficiencies or material weaknesses in our internal controls, orwhether we had identified any acts of fraud involving personnel who have asignificant role in the our internal controls. Significant deficiencies arecontrol issues that could have a significant adverse effect on the ability torecord, process, summarize and report financial data in the financialstatements; material weaknesses are particularly serious conditions where theinternal control does not reduce to a relatively low level the risk thatmisstatements caused by error or fraud may occur in amounts that would bematerial in relation to the financial statements and not be detected within atimely period by employees in the normal course of performing their assignedfunctions.

        Based upon this evaluation, ourPresident and Chief Executive Officer and our Chief Financial Officer concludedthat both our disclosure controls and procedures and our internal controls andprocedures are effective in timely alerting them to material informationrequired to be included in our periodic SEC filings and ensuring thatinformation required to be disclosed by us in these periodic filings isrecorded, processed, 

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 summarized and reported within the time periods specifiedin the SEC's rules and forms and that our internal controls are effective in ensuring that our financial statements are fairlypresented in conformity with generally accepted accounting principles.

        We have made changes to ourinternal controls and procedures over financial reporting to address theimplementation of SAP, an enterprise resource planning ("ERP") system,that occurred during the fourth quarter of 2006. We began the process ofimplementing SAP throughout Jones Apparel Group, Inc. and our consolidatedsubsidiaries. SAP will integrate our operational and financial systems andexpand the functionality of our financial reporting processes. During the fourthfiscal quarter of 2007, our wholesale better apparel businesses were convertedto this system. We have adequately controlled the transition to the newprocesses and controls, with no negative impact to our internal controlenvironment. We expect to roll out the implementation of this system to alllocations over a multi-year period. As the phased roll out occurs, we willexperience changes in internal control over financial reporting each quarter. Weexpect this ERP system to further advance our control environment by automatingmanual processes, improving management visibility and standardizing processes asits full capabilities are utilized.
*Management's Annual Report on Internal Control Over Financial Reporting*
        Management's report on InternalControl Over Financial reporting appears on page 46. Our independent registeredpublic accounting firm, BDO Seidman, LLP, has issued an audit report on ourinternal control over financial reporting, which appears on page 47.

**PART III**

**ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE**
        The information about ourdirectors appearing in the Proxy Statement under the caption "Election ofDirectors" is incorporated herein by reference.

        We have adopted a Code of BusinessConduct and Ethics and a Code of Ethics for Senior Executive and FinancialOfficers, which applies to our Chief Executive Officer, Chief Financial Officer,Controller and other personnel performing similar functions. Both codes areposted on our website, www.jny.com under the "Our Company - CorporateGovernance" caption. We intend to make all required disclosures regardingany amendment to, or a waiver of, a provision of the Code of Ethics for SeniorExecutive and Financial Officers by posting such information on our website.

        The information appearing in theProxy Statement relating to the members of the Audit Committee and the AuditCommittee financial expert under the captions "Corporate Governance - BoardStructure and Committee Composition" and "Corporate Governance - BoardStructure and Committee Composition - Audit Committee" and the informationappearing in the Proxy Statement under the caption "Section 16(a)Beneficial Ownership Reporting Compliance" is incorporated herein by thisreference.

        The balance of the informationrequired by this item is contained in the discussion entitled "ExecutiveOfficers of the Registrant" in Part I of this Form 10-K.

**ITEM 11. EXECUTIVE COMPENSATION**
        The information appearing in theProxy Statement under the captions "Executive Compensation,""Corporate Governance - Compensation Committee Interlocks and InsiderParticipation" and the information appearing in the Proxy Statementrelating to the compensation of directors under the caption "CorporateGovernance - Director Compensation and Stock Ownership Guidelines" isincorporated herein by this reference.

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**ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENTAND RELATED STOCKHOLDER MATTERS**
        The information appearing in theProxy Statement under the caption "Security Ownership of Certain BeneficialOwners" is incorporated herein by this reference.
**Equity Compensation Plan Information

       The following table gives information about our common stock that may beissued upon the exercise of options, warrants and rights under all of ourexisting equity compensation plans as of December 31, 2007. For furtherinformation, see "Stock Options and Restricted Stock" in Notes toConsolidated Financial Statements.

Plan Category
Number of securities to be issued upon exercise of      outstanding options, warrants and rights
Weighted-average exercise price of outstanding options,      warrants and rights
Number of securities remaining available for future      issuance under equity compensation plans
Equity compensation plans approved by security holders
7,601,835 
$32.44 
5,234,898 
Equity compensation plans not approved by security holders
-- 
-- 
-- 
Total
7,601,835 
$32.44 
5,234,898 
**ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS**
        The information appearing in theProxy Statement under the captions "Corporate Governance - Independence ofDirectors," "Corporate Governance - Board Structure and CommitteeComposition" and "Corporate Governance - Policy with Respect toRelated Person Transactions" is incorporated herein by this reference.

**ITEM 14.  PRINCIPAL ACCOUNTING FEES AND SERVICES**

        Information appearingin the Proxy Statement under the caption "Fees Paid to IndependentRegistered Public Accountants" is hereby incorporated by reference.

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**PART IV**
**ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES**
      (a) The following documents are filed as part of this report:1.  Financial Statements.The following financial statements are included in Item      8 of this report:Report of Independent        Registered Public Accounting FirmConsolidated Balance Sheets - December 31,        2007 and 2006Consolidated Statements of        Operations - Years ended December 31, 2007, 2006 and 2005Consolidated Statements of Stockholders'      Equity - Years ended December 31, 2007, 2006 and 2005Consolidated Statements of Cash Flows - Years ended      December 31, 2007, 2006 and 2005Notes to Consolidated Financial Statements (includes      certain supplemental financial information required by Item 8 of Form      10-K)2.  The schedule and report of independent        registered public accounting firm thereon, listed in the Index to Financial Statement      Schedules attached hereto.3.  The exhibits listed in the Exhibit Index attached hereto.
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**SIGNATURES**
    Pursuant to the requirements of Section 13 or 15(d) of theSecurities Exchange Act of 1934, the Registrant has duly caused this report tobe signed on its behalf by the undersigned, thereunto duly authorized.
 February 22, 2008
 JONES APPAREL GROUP, INC.(Registrant)  

By: /s/ Wesley R. Card      Wesley R. Card      President and Chief Executive Officer
**POWER OF ATTORNEY**
        KNOW ALL MEN BY THESE PRESENTS,that each person whose signature appears on this page to this Annual Report onForm 10-K for the year ended December 31, 2007 (the "Form 10-K")constitutes and appoints Wesley R. Card, John T. McClain and Ira M. Dansky, andeach of them, his true and lawful attorneys-in-fact and agents, with full powerof substitution and resubstitution, for him and in his name, place and stead, inany and all capacities, to sign any and all amendments to the Form 10-K, andfile the same, with all exhibits thereto, and other documents in connectiontherewith, with the Securities and Exchange Commission, and grants unto saidattorneys-in-fact and agents, and each of them, full power and authority to doand perform each and every act and thing requisite and necessary to be done inand about the premises, as fully to all intents and purposes as he might andcould do in person, hereby ratifying and confirming all that saidattorneys-in-fact and agents or any of them, or their substitutes, may lawfullydo or cause to be done by virtue hereof.

        Pursuant to the requirements ofthe Securities Exchange Act of 1934, this report has been signed below by thefollowing persons on behalf of the Registrant and in the capacities and on thedates indicated.
SignatureTitleDate/s/ Wesley R. Card      Wesley R. CardPresident, Chief Executive Officer and Director      (Principal Executive Officer)February 22, 2008/s/ Sidney Kimmel      Sidney Kimmel
Chairman and Director 
February 22, 2008/s/ John T. McClain      John T. McClainChief Financial Officer      (Principal Financial Officer)February 22, 2008/s/ Christopher R. Cade      Christopher R. CadeExecutive Vice President, Chief Accounting      Officer and Controller      (Principal Accounting Officer)February 22, 2008/s/ Matthew H. Kamens      Matthew H. KamensDirectorFebruary 22, 2008/s/ J. Robert Kerrey      J. Robert KerreyDirectorFebruary 22, 2008/s/ Ann N. Reese      Ann N. ReeseDirectorFebruary 22, 2008/s/ Gerald C. Crotty      Gerald C. CrottyDirectorFebruary 22, 2008/s/ Lowell W. Robinson      Lowell W. RobinsonDirectorFebruary 22, 2008/s/ Frits D. van Paasschen      Frits D. van PaasschenDirectorFebruary 22, 2008/s/ Donna F. Zarcone      Donna F. ZarconeDirectorFebruary 22, 2008
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**INDEX TO FINANCIAL STATEMENT SCHEDULES**
Report of Independent Registered Public Accounting Firm onSchedule II.

Schedule II.         Valuation and qualifying accounts

Schedules other than those listed above have been omittedsince the information is not applicable, not required or is included in therespective financial statements or notes thereto.

  

**EXHIBIT INDEX****Exhibit No.  
**Description of Exhibit1  **2.1Agreement and      Plan of Merger dated September 10, 1998, among Jones Apparel Group, Inc.,      SAI Acquisition Corp., Sun Apparel, Inc. and the selling shareholders      (incorporated by reference to Exhibit 2.1 of our Current Report on Form      8-K dated September 24, 1998).2.2Agreement and Plan of Merger      dated as of March 1, 1999, among Jones Apparel Group, Inc., Jill      Acquisition Sub Inc. and Nine West Group Inc. (incorporated by reference      to Exhibit 2.1 of our Current Report on Form 8-K dated March 2, 1999).2.3Securities      Purchase and Sale Agreement dated as of July 31, 2000, among Jones Apparel      Group, Inc., Jones Apparel Group Holdings, Inc., Victoria + Co Ltd. and      the Shareholders and Warrantholders of Victoria + Co Ltd (incorporated by      reference to Exhibit 2.1 of our Quarterly Report on Form 10-Q for the      three months ended April 2, 2000).2.4Agreement and Plan of Merger      dated as of April 13, 2001, among Jones Apparel Group, Inc., MCN      Acquisition Corp. and McNaughton Apparel Group Inc. (incorporated by      reference to Exhibit 2.1 of our Current Report on Form 8-K dated April 13,      2001).2.5Purchase      Agreement dated as of August 7, 2003 between Kasper A.S.L., Ltd. and Jones      Apparel Group, Inc. (incorporated by reference to Exhibit 2.1 of our      Quarterly Report on Form 10-Q for the nine months ended October 4, 2003).2.6Agreement and Plan of Merger      dated as of June 18, 2004, among Jones Apparel Group, Inc., MSC      Acquisition Corp. and Maxwell Shoe Company Inc. (incorporated by reference      to Exhibit 99.D.3 of Amendment No. 16 to our Schedule TO dated June 21,      2004).3.1Articles of      Incorporation, as amended (incorporated by reference to Exhibit 3.1 of our      Annual Report on Form 10-K for the fiscal year ended December 31, 1998).3.2Amended and Restated By-Laws      (incorporated by reference to Exhibit 3.1 of our Quarterly Report on Form      10-Q for the six months ended July 7, 2007).4.1Form of      Certificate evidencing shares of common stock of Jones Apparel Group, Inc.      (incorporated by reference to Exhibit 4.1 of our Shelf Registration      Statement on Form S-3, filed on October 28, 1998 (Registration No.      333-66223)).4.2Exchange and Note Registration      Rights Agreement dated June 15, 1999, among Jones Apparel Group, Inc.,      Bear, Stearns & Co. Inc., Chase Securities Inc., Merrill Lynch,      Pierce, Fenner & Smith Incorporated, Salomon Smith Barney Inc.,      BancBoston Robertson Stephens Inc., Banc of America Securities LLC, ING      Baring Furman Selz LLC, Lazard Freres & Co. LLC, Tucker Anthony Cleary      Gull, Brean Murray & Co., Inc. and The Buckingham Research Group      Incorporated (incorporated by reference to Exhibit 4.5 of our Quarterly      Report on Form 10-Q for the six months ended July 4, 1999).4.3Indenture      dated as of November 22, 2004, among Jones Apparel Group, Inc., Jones      Apparel Group Holdings, Inc., Jones Apparel Group USA, Inc., Nine West      Footwear Corporation and Jones Retail Corporation, as Issuers and SunTrust      Bank, as Trustee, including Form of 4.250% Senior Notes due 2009, Form of      5.125% Senior Notes due 2014 and Form of 6.125% Senior Notes due 2034      (incorporated by reference to Exhibit 4.14 of our Annual Report on Form      10-K/A for the fiscal year ended December 31, 2004).
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**Exhibit No.  
**Description of Exhibit  **4.4Form of      Exchange and Note Registration Rights Agreement dated November 22, 2004      among Jones Apparel Group, Inc., Jones Apparel Group Holdings, Inc., Jones      Apparel Group USA, Inc., Nine West Footwear Corporation and Jones Retail      Corporation, and Citigroup Global Markets Inc. and J.P. Morgan Securities      Inc., as Representatives of the Several Initial Purchasers listed in      Schedule I thereto, with respect to 4.250% Senior Notes due 2009, 5.125%      Senior Notes due 2014 and 6.125% Senior Notes due 2034 (incorporated by      reference to Exhibit 4.15 of our Annual Report on Form 10-K/A for the      fiscal year ended December 31, 2004).4.5First Supplemental Indenture      dated as of December 31, 2006, by and among Jones Apparel Group, Inc.,      Jones Apparel Group Holdings, Inc., Jones Apparel Group USA, Inc., Nine      West Footwear Corporation, Jones Retail Corporation, Kasper, Ltd., as      Issuers, and U.S. Bank National Association (as successor in interest to      SunTrust Bank), as Trustee, relating to the 4.250% Senior Notes Due 2009,      5.125% Senior Notes due 2014 and 6.125% Senior Notes due 2034      (incorporated by reference to Exhibit 4.7 of our Annual Report on Form      10-K for the fiscal year ended December 31, 2006).10.11991 Stock      Option Plan (incorporated by reference to Exhibit 10.5 of our Registration      Statement on Form S-1 filed on April 3, 1991 (Registration No. 33-39742)).+10.21996 Stock Option Plan      (incorporated by reference to Exhibit 10.33 of our Annual Report on Form      10-K for the fiscal year ended December 31, 1996).+10.31999 Stock      Incentive Plan (incorporated by reference to Exhibit 10.3 of our Annual      Report on Form 10-K for the fiscal year ended December 31, 2005).+10.4Form of Agreement Evidencing      Stock Option Awards Under the 1999 Stock Incentive Plan (incorporated by      reference to Exhibit 10.4 of our Annual Report on Form 10-K/A for the      fiscal year ended December 31, 2004).+10.5Form of      Agreement Evidencing Restricted Stock Awards Under the 1999 Stock      Incentive Plan (incorporated by reference to Exhibit 10.2 of our Quarterly      Report on Form 10-Q for the three months ended April 2, 2005).+10.6Amended and Restated Employment      Agreement dated March 11, 2002, between Jones Apparel Group, Inc. and      Peter Boneparth (incorporated by reference to Exhibit 10.20 of our Annual      Report on Form 10-K for the fiscal year ended December 31, 2001).+10.7Employment      Agreement dated as of July 1, 2000, between Jones Apparel Group, Inc. and      Sidney Kimmel (incorporated by reference to Exhibit 10.1 of our Quarterly      Report on Form 10-Q for the nine months ended October 1, 2000).+10.8Amended and Restated Employment      Agreement dated March 11, 2002, between Jones Apparel Group, Inc. and      Wesley R. Card (incorporated by reference to Exhibit 10.1 of our Quarterly      Report on Form 10-Q for the three months ended April 6, 2002).+10.9Employment      agreement dated as of January 1, 2002 between Lynne F. Cote' and Norton      McNaughton of Squire, Inc. (incorporated by reference to Exhibit 10.1 of      our Annual Report on Form 10-K/A (Amendment No. 1) for the fiscal year      ended December 31, 2007).+10.10Amended and Restated Employment      Agreement dated April 4, 2002, between Jones Apparel Group, Inc. and Ira      M. Dansky (incorporated by reference to Exhibit 10.2 of our Quarterly      Report on Form 10-Q for the three months ended April 6, 2002).+10.11Buying Agency Agreement dated August 31, 2001, between Nine    West Group Inc. and Bentley HSTE Far East Services Limited (incorporated by    reference to Exhibit 10.2 of our Quarterly Report on Form 10-Q for the nine    months ended October 6, 2001).10.12Buying Agency Agreement dated      November 30, 2001, between Nine West Group Inc. and Bentley HSTE Far East      Services, Limited (incorporated by reference to Exhibit 10.22 of our      Annual Report on Form 10-K for the fiscal year ended December 31, 2001).10.13Amendment dated February 28, 2003 to the Amended and Restated    Employment Agreement between Jones Apparel Group, Inc. and Wesley R. Card    (incorporated by reference to Exhibit 10.22 of our Annual Report on Form    10-K for the fiscal year ended December 31, 2002).+
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**Exhibit No.  
**Description of Exhibit  **10.14Amendment      dated February 28, 2003 to the Amended and Restated Employment Agreement      between Jones Apparel Group, Inc. and Peter Boneparth (incorporated by      reference to Exhibit 10.23 of our Annual Report on Form 10-K for the      fiscal year ended December 31, 2002).+10.15Amendment dated February 28, 2003 to the Amended and Restated    Employment Agreement between Jones Apparel Group, Inc. and Ira M. Dansky    (incorporated by reference to Exhibit 10.24 of our Annual Report on Form    10-K for the fiscal year ended December 31, 2002).+10.16Assignment of      and Amendment No. 1 dated as of November 30, 2005 to Employment Agreement      between Lynne F. Cote' and McNaughton Apparel Group Inc. (formerly known      as Norton McNaughton of Squire, Inc.)(incorporated by reference to Exhibit      10.2 of our Annual Report on Form 10-K/A (Amendment No. 1) for the fiscal      year ended December 31, 2007).+10.17Amendment No. 2 dated March 8, 2006 to Amended and Restated    Employment Agreement between Jones Apparel Group, Inc. and Wesley R. Card    (incorporated by reference to Exhibit 10.1 of our Current Report on Form 8-K    dated March 8, 2006).+10.18Amended and      Restated Employment Agreement dated as of June 5, 2006 between Jones      Apparel Group, Inc. and Efthimios P. Sotos (incorporated by reference to      Exhibit 10.2 of our Current Report on Form 8-K dated May 31, 2006).+10.19Form of Deferred Compensation      Plan for Outside Directors (incorporated by reference to Exhibit 10.26 of      our Annual Report on Form 10-K for the fiscal year ended December 31,      2002).+10.20Form of      Agreement Evidencing Restricted Stock Awards for Outside Directors Under      the 1999 Stock Incentive Plan (incorporated by reference to Exhibit 10.1      of our Quarterly Report on Form 10-Q for the three months ended April 2,      2005).+10.21Amended and Restated Five-Year Credit Agreement dated as of    June 15, 2004, by and among Jones Apparel Group USA, Inc., the Additional    Obligors referred to therein, the Lenders referred to therein, Citigroup    Global Markets Inc. and J.P. Morgan Securities Inc., as Joint Lead Arrangers    and Joint Bookrunners, Wachovia Bank, National Association, as    Administrative Agent, Citibank, N.A. and JPMorgan Chase Bank, as Syndication    Agents, and Bank of America, N.A., Barclays Bank PLC and Suntrust Bank as    Documentation Agents (incorporated by reference to Exhibit 10.1 of our    Quarterly Report on Form 10-Q for the six months ended July 3, 2004).10.22Amendment to      the Amended and Restated Five-Year Credit Agreement dated as of November      17, 2004 among Jones Apparel Group USA, Inc., the Additional Obligors      referred to therein, the Lenders referred to therein and Wachovia Bank,      National Association as agent for the Lenders (incorporated by reference      to Exhibit 10.31 of our Annual Report on Form 10-K/A for the fiscal year      ended December 31, 2004).10.23Amended and Restated Five-Year Credit Agreement dated as of    May 16, 2005, by and among Jones Apparel Group USA, Inc., the Additional    Obligors referred to therein, the Lenders referred to therein, J.P. Morgan    Securities Inc. and Citigroup Global Markets Inc., as Co-Lead Arrangers and    Joint Bookrunners, Wachovia Bank, National Association, as Administrative    Agent, JPMorgan Chase Bank and Citibank, N.A., as Syndication Agents, and    Bank of America, N.A., Barclays Bank PLC and Suntrust Bank as Documentation    Agents (incorporated by reference to Exhibit 10.26 of our Annual Report on    Form 10-K for the fiscal year ended December 31, 2005).10.24Jones Apparel      Group, Inc. Deferred Compensation Plan (incorporated by reference to      Exhibit 10.32 of our Annual Report on Form 10-K/A for the fiscal year      ended December 31, 2004).+10.25Amendment No. 3 dated April 17,      2007 to Amended and Restated Employment Agreement between Jones Apparel      Group, Inc. and Wesley R. Card (incorporated by reference to Exhibit 10.1      of our Current Report on Form 8-K dated April 17, 2007).+10.26Summary Sheet      of Compensation of Non-Management Directors of Jones Apparel Group, Inc.      (incorporated by reference to Exhibit 10.28 of our Annual Report on Form      10-K for the fiscal year ended December 31, 2006)+10.27*Jones Apparel Group, Inc.      Severance Plan, as amended, and Summary Plan Description.+
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**Exhibit No.  
**Description of Exhibit  **10.28Jones Apparel      Group, Inc. 2007 Executive Annual Cash Incentive Plan (incorporated by      reference to Annex C of our Proxy Statement for our 2007 Annual Meeting of      Stockholders).+10.29Stock Purchase Agreement dated June 22, 2007 among Jones    Apparel Group, Inc., Jones Apparel Group Holdings, Inc., Barneys New York,    Inc., Istithmar Bentley Holding Co. and Istithmar Bentley Acquisition Co.    (incorporated by reference to Exhibit 10.1 of our Current Report on Form 8-K    dated June 22, 2007).10.30Amendment No.      4 dated July 12, 2007 to Amended and Restated Employment Agreement between      Jones Apparel Group, Inc. and Wesley R. Card (incorporated by reference to      Exhibit 10.1 of our Current Report on Form 8-K dated July 11, 2007).+10.31Employment Agreement dated as of July 11, 2007 between Jones    Apparel Group, Inc. and John T. McClain (incorporated by reference to    Exhibit 10.2 of our Current Report on Form 8-K dated July 11, 2007).+10.32Separation      Agreement dated as of July 11, 2007, between Jones Apparel Group, Inc. and      Peter Boneparth (incorporated by reference to Exhibit 10.3 of our Current      Report on Form 8-K dated July 11, 2007).+10.33Letter Amendment and Waiver dated July 27, 2007, by and among    Jones Apparel Group USA, Inc., the Additional Obligors referred to therein,    the Lenders referred to therein, and Wachovia Bank, National Association, as    Administrative Agent (incorporated by reference to Exhibit 10.1 of our    Current Report on Form 8-K dated July 27, 2007).10.34Letter      Amendment and Waiver dated July 27, 2007, by and among Jones Apparel Group      USA, Inc., the Additional Obligors referred to therein, the Lenders      referred to therein, and Wachovia Bank, National Association, as      Administrative Agent. (incorporated by reference to Exhibit 10.2 of our      Current Report on Form 8-K dated July 27, 2007).10.35Amended and Restated Stock Purchase Agreement dated August 8,    2007 among Jones Apparel Group, Inc., Jones Apparel Group Holdings, Inc.,    Barneys New York, Inc., Istithmar Bentley Holding Co. and Istithmar Bentley    Acquisition Co. (incorporated by reference to Exhibit 10.1 of our Current    Report on Form 8-K dated August 8, 2007).10.36Master      Confirmation dated September 6, 2007 between Jones Apparel Group, Inc. and      Goldman, Sachs & Co. relating to accelerated stock repurchase      agreement (incorporated by reference to Exhibit 10.1 of our Current Report      on Form 8-K dated September 6, 2007).10.37Supplemental Confirmation dated September 6, 2007 between    Jones Apparel Group, Inc. and Goldman, Sachs & Co. relating to    accelerated stock repurchase agreement (incorporated by reference to Exhibit    10.2 of our Current Report on Form 8-K dated September 6, 2007).#10.38*Letter      agreement dated as of November 7, 2007 between Lynne F. Cote' and Jones      Apparel Group USA ,Inc.+10.39*Amendment No. 2 dated December 10, 2007 to Amended and    Restated Employment Agreement between Jones Apparel Group, Inc. and Ira M.    Dansky.+10.40*Amended and Restated Employment Agreement dated February 20,    2008 between Nine West Footwear Corporation and Andrew Cohen.+12*Computation of Ratio of Earnings to Fixed Charges.21*List of      Subsidiaries.23*Consent of BDO Seidman, LLP.31*Certifications      of Chief Executive Officer and Chief Financial Officer pursuant to Rule      13a-14(a) or Rule 15d-14(a), as adopted pursuant to Section 302 of the      Sarbanes-Oxley Act of 2002.32oCertifications of Chief Executive Officer and Chief Financial    Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section    906 of the Sarbanes-Oxley Act of 2002.
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**Exhibit No.  
**Description of Exhibit  **99.1Decision and      Order of the Federal Trade Commission In the Matter of Nine West Group      Inc., Docket No. C-3937, dated April 11, 2000 (incorporated by reference      to Exhibit 99.1 of our Quarterly Report on Form 10-Q for the three months      ended April 2, 2000).
____________________

1 Exhibits filed with Forms 10-K, 10-Q, 8-K orSchedule 14A of Jones Apparel Group, Inc. were filed under SEC File No.001-10746.* Filed herewith.o Furnished herewith.# Portions deleted pursuant to application for  confidential treatment under Rule 24b-2 of the Securities Exchange Act of  1934.+ Managementcontract or compensatory plan or arrangement.

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**********BDO Seidman, LLP**      Accountants and Consultants330 Madison Avenue      New York, New York 10017      Telephone: (212) 885-8000      Fax: (212) 697-1299
 

**Report of Independent Registered Public Accounting Firm**

Board of Directors and StockholdersJones Apparel Group, Inc.New York, New York

The audits referred to in our report dated February 19, 2008 relating to theconsolidated financial statements of Jones Apparel Group, which is contained inItem 8 of this Form 10-K also included the audit of the financial statementschedule listed in the accompanying index. This financial statement schedule isthe responsibility of the Company's management. Our responsibility is to expressan opinion on this financial statement schedule based on our audits.

In our opinion such financial statement schedule, when considered in relationto the basic consolidated financial statements taken as a whole, presentsfairly, in all material respects, the information set forth therein.

New York, New YorkFebruary 19, 2008

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**SCHEDULE II**

**JONES APPAREL GROUP, INC.VALUATION AND QUALIFYING ACCOUNTSYEARS ENDED DECEMBER 31, 2005, 2006 AND 2007(In Millions)**
**Column A****Column B****Column C****Column D****Column E**AdditionsBalance at        beginning of periodCharged        against revenues or to costs and expensesCharged to        other accountsDeductionsBalance at        end of period**Accounts receivable        allowances** Allowance        for doubtful accounts         For the        year ended December 31:          2005        2006        2007$         8.0                 5.1          2.5 $         (0.3)        (0.8)        0.2 $         -          -          -  $         2.6                 1.8          0.7 (1)        (1)        (1)$         5.1                 2.5          2.0  Allowance        for sales returns         For the        year ended December 31:          2005        2006        20075.8                 6.4          6.8 28.4                 28.9          27.4 0.2                 (0.5)        0.3 (3)        (3)        (3)28.0                 28.0          26.7 (2)        (2)        (2)6.4                 6.8          7.8 Allowance for sales        discountsFor the year ended        December 31:2005        2006        200716.1          14.6          11.3 114.4          107.6          90.0 -          -          - 115.9          110.9          92.0 (2)        (2)        (2)14.6          11.3          9.3 Allowance for co-op        advertisingFor the year ended        December 31:2005        2006        200712.2          10.8          10.0 34.8          23.2          25.7 -          (0.2)        0.1          (3)        (3)36.2          23.8          26.4 (2)        (2)        (2)10.8          10.0          9.4 **Deferred tax valuation allowance**         For the        year ended December 31:          2005        2006        20078.5                 9.2          112.4 0.7                 112.4          1.2         -                -         -  -                 9.2         108.4           (4)        (4)9.2                 112.4          5.2         _________________________(1)Doubtful accounts written off against        accounts receivable.(2)
Deductions taken by customers written off against accountsreceivable.
(3)Represents effects of foreign currency        translation.(4) Deferred tax asset written off        against the deferred tax valuation allowance.
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