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                                                                   Exhibit 10.71



                                                               December 31, 1999



         G.I. Promotion
         Via Salvini 5
         Milan Italy 20122

         Re:  GLOBAL SOURCING ARRANGEMENT

         Gentlemen:

         This letter summarizes the understandings between G.I. Promotions
         ("GIP"), and I.C. Isaacs & Company, L.P. ("Isaacs") with respect to
         certain global sourcing activities of Isaacs involving the production
         of garments branded with Marithe + Francois Girbaud ("GIRBAUD")
         trademarks for sale by GIRBAUD licensees other than Isaacs.

         1. GIP, because of the personality of its founders, its designers, its
         original trademark policy and the quality of its techniques, has
         acquired worldwide fame and prestige in the fashion design industry and
         has crystallized a growing and faithful clientele.

         2. Moreover, GIP has the rights to use certain drawings and models for
         fashion apparel, particularly those for products distributed under the
         name "MARITHE + FRANCOIS GIRBAUD" and related trademarks (the
         "Trademark").

         3. Isaacs has significant garment production and sourcing experience as
         a result of its longstanding manufacturing activities in Asia, the
         Middle East, Mexico, Europe and the United States, including with
         respect to GIRBAUD-branded apparel which it manufactures for
         distribution in the United States, Puerto Rico and certain Central and
         South American countries.

         4. We understand that GIP wishes Isaacs to make its sourcing and
         product development expertise available to third parties who have a
         Jeans and Casual license from GIP or a GIP affiliate to manufacture and
         distribute GIRBAUD-branded garments. Isaacs is pleased to make
         available such assistance to GIRBAUD-brand licensees. This assistance
         may include:

         -  consultation and coordination regarding product development

         -  exchange of technical specifications (design, fabrication, trim, fit
            and fabric)

         -  identification of manufacturing sources and agents o negotiation of
            product pricing and delivery

         -  access to product samples and arranging for production of selling
            samples

         -  assistance in quality control

                 This assistance may be provided by Isaacs directly or through
         an affiliate or an agent of Isaacs. Isaacs' assistance applies only to
         garment designs which are a part of Isaacs' GIRBAUD product line unless
         otherwise agreed to by Isaacs on a case-by-case basis.

         5. With respect to the activities described in this Agreement and
         independently of their corporate name, Isaacs or an Isaacs affiliate
         designated by Isaacs (such as I.C. Isaacs Far East Ltd.) shall trade
         under the name "GIRBAUD Global Sourcing" in the form of letterhead
         reasonably approved by GIP.

         6. GIP and/or its affiliates will make reasonable efforts to encourage
         GIRBAUD licensees to take advantage of the product sourcing assistance
         available through Isaacs.


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         Isaacs agrees to cooperate with GIP and its affiliates in promoting the
         availability of such assistance. The parties will have a meeting at
         least every six months while this arrangement is in effect to discuss
         the activities undertaken under this arrangement and exchange views on
         ways of enhancing the services available to licensees hereunder. GIP or
         its affiliates will provide periodic technical and product development
         assistance in Hong Kong or another mutually agreed site at least twice
         each year.

         7. Isaacs will be responsible for coordination of product production
         with each manufacturer under this arrangement and will provide the
         global sourcing assistance on a fee basis based on each
         production/manufacturing arrangement established by or on behalf of
         Isaacs by an agency for a GIRBAUD licensee. Isaacs will transmit to the
         licensee the pricing per product units requested and the available
         delivery schedule, and will obtain manufacturers' confirmation of each
         order. Purchase orders will be issued directly by a licensee to the
         manufacturer or agent. Licensees will be responsible for opening any
         required letters of credit or other evidence of payment availability.

         8. In each case, a licensee's product pricing, as quoted to the
         licensee by Isaacs, will include a "facilitation fee" in the amount of
         Seven Percent (7%) of the total FOB pricing for each order shipped to a
         licensee. The manufacturer or agent will be responsible for collecting
         from licensees amounts due for products including the facilitation fee,
         and for remitting the facilitation fee to Isaacs or its designee. As
         its fee, Isaacs or its designee will be entitled to Five Percent (5%)
         of the total FOB pricing for each order shipped to a licensee under
         this arrangement. GIP or its designee will be entitled to Two Percent
         (2%) of the total FOB pricing for each order shipped to a licensee
         under this arrangement.

         9. Calculation of fees payable to GIP under this arrangement will be on
         a net basis, based on amounts actually collected by Isaacs or an
         affiliate and exclusive of taxes and other governmental levies. Isaacs
         will provide within 30 days after the end of each calendar quarter a
         statement of the activities undertaken under this global sourcing
         arrangement such report to be duly verified and signed by a company
         officer, including a documented description of the amount and FOB
         pricing of all products. GIP may audit once each calendar year on a
         confidential basis the records of Isaacs and its affiliates with
         respect to the payments made under this arrangement to ensure their
         accuracy.

         10. The product sourcing services described above do not include
         on-going supervision with respect to the production of the garments,
         design services, garment quality inspections, or product
         export/forwarding handling. As requested, Isaacs will arrange for an
         agent, or an outside service, to provide these services on a
         case-by-case basis at the expense of the licensee.

         11. Unless otherwise agreed to by Isaacs in writing on a case-by case
         basis, each licensee is responsible directly for the costs associated
         with any agent engaged for the purpose of conducting garment inspection
         and other day-to-day activities with respect to the product
         manufacturing process in any country and for the payment to the product
         source(s) of all production costs and product prices, including charges
         for production of selling samples. Isaacs will not be extending credit
         to licensees and will act only as an independent service contractor
         with respect to each licensee to whom it provides product sourcing
         assistance.

         12. Both parties understand that there is no guarantee that Isaacs'
         product sourcing assistance will result in all cases in securing
         manufacturers for products or in receiving competitive pricing for such
         products by the manufacturer. Neither party will make any warranties or
         guarantees to licensees with respect to the product sourcing services
         and all express and implied warranties, by law or otherwise, are
         disclaimed hereby. The parties agree that they will not seek any
         consequential, indirect or incidental damages against each other for
         any matter arising under this arrangement.

         13. Isaacs may in its discretion decline to render sourcing assistance
         to a GIRBAUD licensee in the event (i) legal, political or financial
         conditions reasonably suggest that such activities may expose Isaacs or
         GIP or their respective affiliates to liability, (ii) the


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         licensee imitates the product designs provided by Isaacs or otherwise
         violates the intellectual properly rights of GIP, (iii) has delinquent
         accounts with the manufacturers or an unacceptable payment history, or
         (iv) the licensee otherwise acts in a manner that would, in Isaacs'
         reasonable opinion, damage the reputation or business relationships of
         GIP or Isaacs.

         14. The parties agree that information relating to Isaacs'
         manufacturing, supply and production sources, including supplier
         information, delivery strategies, cost components, production plans and
         the terms of this undertaking between the parties are confidential
         information of Isaacs and its affiliates. As such, the parties will not
         disclose such information or any part thereof to the licensees or any
         other party. Licensees will not be permitted to place orders directly
         with Isaacs' manufacturers, agents and suppliers other than through the
         processes contemplated hereunder.

         15. Any knowledge which Isaacs should acquire of the know-how of GIP
         and its designers, of its fabric creations, of the treatment and
         assembling which constitute trade secrets shall not be used by Isaacs
         outside the scope of this Agreement, or for the benefit of a third
         party (other than Isaacs' agents and third manufacturer with respect to
         the activities contemplated hereunder) without the prior express
         written authorization of GIP.

         16. The term of the undertakings described in this letter will commence
         on the date of GIP's acceptance of this letter and will end on December
         31, 2003 unless sooner terminated as a result of the early termination
         of thc license agreement between Isaacs and Latitude Licensing, Inc.
         (the `License Agreement"), or otherwise by agreement of the parties.
         This agreement may be renewed by either party for a period of two years
         if that party is not in breach of this Agreement at the time and the
         License Agreement has not been terminated.

         17. This Agreement may be terminated with immediate effect, by either
         party, by written notice sent to the other party, Certified Mail Return
         Receipt Requested, this without any legal or other formalities in case
         of any default by the other party of any of the obligations under this
         agreement that has remained without cure for thirty (30) days, at the
         latest, after notification to the defaulting party, via Certified Mail
         Return Receipt Requested.

         18. Upon the termination of this Agreement for any reason or its
         expiration, Isaacs agrees to forward to GIP via Certified Mail Return
         Receipt Requested a detailed and complete report of pending activities
         under this Agreement; and a detailed report of pending orders as of
         that date. Upon termination, Isaacs may see to completion the
         production of products which are subject to accepted orders from
         licensees as of the effective date of termination.

         19. This Agreement has been executed by G.I. Promotion in consideration
         of the implication and expertise of Bob Arnot in the sourcing
         activities.

         20. This Agreement is controlled and shall be interpreted in accordance
         with the laws of the State of New York, excluding its conflict of laws
         provisions.


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We are looking forward to a productive relationship as described above.

Sincerely,


By:    /s/ Robert J. Arnot
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      Robert Arnot, Chairman/CEO
      I.C. Isaacs & Company, Inc., as general partner
      Of I.C. Isaacs & Company, L.P.


Agreed to:

By:    /s/ Olivier Bachellerie
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      G.I. Promotion

Title:     President
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Date:      28 Decembre 1999
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