Page 7


<PAGE>
                 SECURITIES AND EXCHANGE COMMISSION

                       Washington, D.C. 20549

                              Form 10-Q

     (X) QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                   SECURITIES EXCHANGE ACT OF 1934

            For the quarterly period ended March 31, 2000


   (  )  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                   SECURITIES EXCHANGE ACT OF 1934

                   Commission File Number  1-13082

                   KENNETH COLE PRODUCTIONS, INC.
        (Exact name of registrant as specified in its charter)

                New York                           13-3131650
  (State or other jurisdiction of              (I.R.S. Employer
    incorporation or organization)             Identification Number)

     152 West 57th Street, New York, NY                  10019
  (Address of principal executive offices)            (Zip Code)

  Registrant's telephone number, including area code (212) 265-1500

Indicate  by  check  mark whether the registrant (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  for  such
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.  Yes (X)   No (  )

Indicate  the  number  of shares of each of the issuer's  classes  of
common stock, as of the latest practicable date:

                Class                                 May 10, 2000

     Class A Common Stock ( $.01 par value)            12,050,456
     Class B Common Stock ( $.01 par value)             5,785,398

<PAGE>
                   Kenneth Cole Productions, Inc.
                            Index to 10-Q


Part I.    FINANCIAL INFORMATION

Item 1. Financial Statements (Unaudited)

 Consolidated Balance Sheets as of March 31, 2000 and December 31, 1999..... 3

 Consolidated Statements of Income for the three months
   ended March 31, 2000 and 1999............................................ 5

 Consolidated Statement of Changes in Shareholders' Equity for the three
   months ended March 31, 2000  ............................................ 6

 Consolidated Statements of Cash Flows for the three months
   ended March 31, 2000 and 1999............................................ 7

 Notes to Consolidated Financial Statements................................. 8

Item 2.Management's Discussion and Analysis of Financial Condition
 and Results of Operations.................................................. 12

Item 3. Quantitative and Qualitative Disclosure about Market Risk........... 15

Part II.  OTHER INFORMATION

Item 1.Legal Proceedings.................................................... 15

Item 2.Changes in Securities and Use of Proceeds............................ 15

Item 3.Defaults Upon Senior Securities...................................... 15

Item 4.Submission of Matters to a Vote of Security Holders.................. 15

Item 5.Other Information.................................................... 15

Item 6.Exhibits and Reports on Form 8-K..................................... 15

Signatures.................................................................. 16

<PAGE>
Part I.  FINANCIAL INFORMATION
Item 1.  Financial Statements


<TABLE>
           Kenneth Cole Productions, Inc. and Subsidiaries

                     Consolidated Balance Sheets

<CAPTION>
                                                 March 31,     December 31,
                                                   2000           1999
                                                (Unaudited)
<S>                                           <C>           <C>
Assets
Current assets:
 Cash                                          $ 50,214,000   $ 71,415,000
 Due from factors                                44,364,000     26,925,000
 Accounts receivable, net                         2,094,000      6,990,000
 Inventories                                     47,962,000     39,553,000
 Prepaid expenses and other current assets          240,000        375,000
 Deferred taxes                                   1,766,000      1,766,000
                                               ------------   ------------
Total current assets                            146,640,000    147,024,000

Property and equipment - at cost, less
 accumulated depreciation                        18,362,000     19,431,000

Other assets:
 Deposits and deferred taxes                      3,331,000      3,352,000
 Deferred compensation plans assets               8,425,000      7,052,000
                                               ------------   ------------
Total other assets                               11,756,000     10,404,000
                                               ------------   ------------
Total assets                                   $176,758,000   $176,859,000
                                               ============   ============
</TABLE>
    See accompanying notes to consolidated financial statements.
<PAGE>
<TABLE>
           Kenneth Cole Productions, Inc. and Subsidiaries

               Consolidated Balance Sheets (continued)
<CAPTION>
                                                 March 31,     December 31,
                                                   2000            1999
                                                (Unaudited)
<S>                                           <C>           <C>
Liabilities and shareholders' equity
Current liabilities:
 Accounts payable                              $ 25,769,000   $ 27,323,000
 Accrued expenses and other current liabilities   7,398,000     10,372,000
 Income taxes payable                             5,848,000      3,272,000
                                               ------------   ------------
Total current liabilities                        39,015,000     40,967,000

Deferred compensation                             8,425,000      7,052,000
Other                                             3,821,000      3,509,000

Commitments and contingencies

Shareholders' equity:
 Series A Convertible Preferred Stock,
  par value  $1.00, 1,000,000 shares
  authorized, 28,927 issued in 2000 and 1999         29,000         29,000
 Class A Common Stock, par value $.01,
  20,000,000 shares authorized, 13,087,817
  and 13,058,057 issued in 2000 and 1999            131,000        131,000
 Class B Common Stock, par value $.01,
  6,000,000 shares authorized, 5,785,398
  outstanding in 2000 and 1999                       58,000         58,000
 Additional paid-in capital                      53,695,000     53,140,000
 Accumulated other comprehensive income             289,000        235,000
 Retained earnings                               88,867,000     81,093,000
                                               ------------   ------------
                                                143,069,000    134,686,000
 Class A Common Stock in treasury, at cost,
  1,020,000 and 723,750 shares in 2000 and 1999 (17,572,000)    (9,355,000)
                                               ------------   ------------
Total shareholders' equity                      125,497,000    125,331,000
                                               ------------   ------------
Total liabilities and shareholders' equity     $176,758,000   $176,859,000
                                               ============   ============
</TABLE>
    See accompanying notes to consolidated financial statements.
<PAGE>
<TABLE>
           Kenneth Cole Productions, Inc. and Subsidiaries

                  Consolidated Statements of Income
                             (Unaudited)
<CAPTION>
                                                 Three Months Ended
                                                      March 31,
                                                 2000           1999
<S>                                          <C>             <C>
Net sales                                     $ 90,291,000    $ 63,533,000
Licensing revenue                                4,036,000       2,510,000
                                              ------------    ------------
Net revenue                                     94,327,000      66,043,000
Cost of goods sold                              51,070,000      36,596,000
                                              ------------    ------------
Gross profit                                    43,257,000      29,447,000

Selling, general and administrative expenses    31,103,000      21,596,000
                                              ------------    ------------
Operating income                                12,154,000       7,851,000

Interest income, net                               802,000          99,000
                                              ------------    ------------
Income before provision for income taxes        12,956,000       7,950,000

Provision for income taxes                       5,182,000       3,220,000
                                              ------------    ------------
Net income                                    $  7,774,000    $  4,730,000
                                              ============    ============
Earnings per share:
         Basic                                        $.37           $ .24
         Diluted                                      $.35           $ .23
Shares used to compute earnings per share:
         Basic                                  20,771,000      19,592,000
         Diluted                                22,058,000      20,277,000
<TABLE/>
<PAGE>

           See accompanying notes to consolidated financial statements.

</TABLE>
<TABLE>
                 Kenneth Cole Productions, Inc. and Subsidiaries

            Consolidated Statement of Changes in Shareholders' Equity
                                   (Unaudited)

<CAPTION>
                                                                   Series A
                           Class A            Class B            Convertible
                         Common Stock       Common Stock       Preferred Stock
                      Number               Number              Number
                    of shares    Amount   of shares  Amount   of shares  Amount
<S>                <C>         <C>       <C>        <C>       <C>       <C>
Shareholders'equity
 January 1, 2000    13,058,057  $131,000  5,785,398  $58,000   29,927    $29,000

Net income

Foreign currency
 translation adjustments

Comprehensive income

Exercise of stock
 options, including
 tax benefit            29,760

Purchase of Class A
 Common Stock
                    ------------------------------------------------------------
Shareholders'equity
 March 31, 2000     13,087,817  $131,000  5,785,398  $58,000   28,927    $29,000
                    ============================================================
</TABLE>
<TABLE>
<CAPTION>
                                        Accumulated
                        Additional         Other
                         Paid-in       Comprehensive      Retained
                         Capital          Income          Earnings
<S>                   <C>             <C>              <C>
Shareholders' equity
 January 1, 2000       $ 53,140,000    $ 235,000        $ 81,093,000

Net Income                                                 7,774,000

Foreign currency
 translation adjusments                   54,000

Comprehensive Income

Exercise of stock
 options, including
 tax benefit                555,000

Purchase of Class A
 Common Stock
                       ----------------------------------------------
Shareholders' equity
 March 31, 2000        $ 53,695,000    $ 289,000        $ 88,867,000
                       ==============================================
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
                             Treasury Stock

                          Number of
                           Shares      Amount           Total
<S>                      <C>         <C>            <C>
Shareholders' equity
 January 1, 2000          (723,000)   $ (9,355,000)  $125,331,000

Net Income                                              7,774,000

Foreign currency
 translation ajustments                                    54,000
                                                     ------------
Comprehensive Income                                    7,828,000

Exercise of stock
 options, including
 tax benefit                                              555,000

Purchase of Class A
 Common Stock             (296,250)     (8,217,000)    (8,217,000)
                        -----------------------------------------
Shareholders' equity
 March 31, 2000         (1,020,000)   $(17,572,000)  $125,497,000
                        =========================================
</TABLE>
<PAGE>
          See accompanying notes to consolidated financial statements.
<TABLE>
           Kenneth Cole Productions, Inc. and Subsidiaries

                  Consolidated Statements of Cash Flows
                             (Unaudited)

<CAPTION>
                                                        Three Months Ended
                                                             March 31,
                                                        2000          1999
<S>                                                <C>           <C>
Cash flows from operating activities
Net income                                          $  7,774,000  $  4,730,000
Adjustments to reconcile net income to net cash
 used in operating activities:
 Depreciation and amortization                         1,439,000       803,000
 Unrealized gain on deferred compensation               (245,000)     (766,000)
 Provision for bad debts                                  76,000       320,000
 Changes in assets and liabilities:
  Increase in due from factors                       (17,439,000)  (13,286,000)
  Decrease in accounts receivable                      4,820,000       819,000
  Increase in inventories                             (8,409,000)   (1,214,000)
  Decrease in prepaid expenses & other current assets    135,000       682,000
  Increase in other assets                            (1,107,000)     (429,000)
  Decrease in accounts payable                        (1,554,000)   (1,164,000)
  Increase in income taxes payable                     2,869,000     1,373,000
  Decrease in accrued expenses and other
    current liabilities                               (2,978,000)   (1,714,000)
  Increase in other non-current liabilities            1,733,000     1,931,000
                                                    ------------  ------------
Net cash used in operating activities                (12,886,000)   (7,915,000)

Cash flows from investing activities
Acquisition of property and equipment, net              (370,000)     (436,000)
                                                    ------------  ------------
Net cash used in investing activities                   (370,000)     (436,000)

Cash flows from financing activities
Proceeds from exercise of stock options                  262,000       276,000
Purchase of treasury stock                            (8,217,000)
Principal payments on capital lease obligations          (44,000)      (41,000)
                                                    ------------  ------------
Net cash (used in) provided by financing activities   (7,999,000)      235,000
Effect of exchange rate changes on cash                   54,000        65,000
                                                    ------------  ------------
Net decrease in cash                                 (21,201,000)   (8,051,000)
Cash, beginning of period                             71,415,000    13,824,000
                                                    ------------  ------------
Cash, end of period                                 $ 50,214,000  $  5,773,000
                                                    ============  ============
Supplemental disclosures of cash flow information
Cash paid during the period for:
    Interest                                        $     16,000  $     46,000
    Income taxes                                    $  2,313,000  $  1,847,000
</TABLE>

             See accompanying notes to consolidated financial statements.
<PAGE>
           Kenneth Cole Productions, Inc. and Subsidiaries
        Notes to Condensed Consolidated Financial Statements
                             (Unaudited)

1.  Basis of Presentation

     The  accompanying  unaudited consolidated  financial  statements
have  been prepared by Kenneth Cole Productions, Inc. (the "Company")
in  accordance  with  generally accepted  accounting  principles  for
interim financial information.  Accordingly, they do not include  all
of  the  information  and footnotes required  by  generally  accepted
accounting  principles  for complete financial  statements.   Certain
items contained in these financial statements are based on estimates.
In  the  opinion of management, the accompanying unaudited  financial
statements  reflect all adjustments, consisting of  only  normal  and
recurring  adjustments,  necessary for a  fair  presentation  of  the
financial position and results of operations and cash flows  for  the
periods  presented.  All significant intercompany  transactions  have
been eliminated.

     Operating results for the three months ended March 31, 2000  are
not  necessarily indicative of the results that may be  expected  for
the   year  ended  December  31,  2000.   These  unaudited  financial
statements   should  be  read  in  conjunction  with  the   financial
statements and footnotes included in the Company's annual  report  on
Form 10-K for the year ended December 31, 1999.

     The  consolidated  balance  sheet  at  December  31,  1999,   as
presented,  was derived from the audited financial statements  as  of
December 31, 1999 included in the Company's Form 10-K.

2.  Comprehensive Income

     Comprehensive  income amounted to $7,828,000 and $4,795,000  for
the three month periods ended March 31, 2000 and 1999, respectively.

3.  Derivative Instruments and Hedging Activities

     In  June  1998, the Financial Accounting Standards Board  issued
Statement of Financial Accounting Standards No. 133, "Accounting  for
Derivative Instruments and for Hedging Activities" ("SFAS 133") which
the  Company expects to adopt on January 1, 2001.  The new  Statement
requires all derivatives to be recorded in the balance sheet at  fair
value and establishes special accounting for three different types of
hedges.   The Company, based on its current hedging activities,  does
not  expect the adoption of SFAS 133 to have a material effect on the
earnings and financial position of the Company.

           Kenneth Cole Productions, Inc. and Subsidiaries
        Notes to Condensed Consolidated Financial Statements
                             (Unaudited)

4.  Segment Information

The Company has three reportable segments: Wholesale, Consumer Direct
and  Licensing.  The Company's reportable segments are business units
that  offer  different  products and  services  or  similar  products
through different channels of distribution. The Wholesale segment  is
comprised of design, sourcing and marketing a broad range of  quality
footwear and handbags for wholesale distribution. The Consumer Direct
segment reflects the operations of all businesses conducting business
directly  with retail consumers, including the Company's  full  price
retail  stores,  outlet  stores, catalog and e-commerce  sites.   The
Licensing  segment  consists  of  the  operations  of  licensing  the
Company's  trademarks  for specific products in specified  geographic
regions.   The  Company evaluates segment performance  and  allocates
resources   to  segments  based  on  segment  income  before   taxes.
Intercompany  profit  on  intersegment sales  between  Wholesale  and
Consumer Direct is eliminated in consolidation.

  Financial  information of the Company's reportable segments  is  as
follows (in thousands):
<TABLE>
<CAPTION>
                                              Three Months Ended
                                                March 31, 2000
                                               Consumer
                                   Wholesale    Direct    Licensing     Totals
<S>                               <C>         <C>          <C>        <C>
Revenues from external customers   $  61,481   $  28,810    $   4,036  $  94,327
Intersegment revenues                  7,183                               7,183
Segment income before provision for
  Income taxes                         9,276       4,970        2,854     17,100
Segment assets                       143,142      34,988          826    178,956

                                              Three Months Ended
                                                March 31, 1999
                                               Consumer
                                   Wholesale    Direct    Licensing     Totals

Revenues from external customers   $  43,403   $  20,130    $  2,510   $  66,043
Intersegment revenues                  5,974                               5,974
Segment income before provision for
  Income taxes                         6,353       2,682       2,025      11,060
Segment assets                        73,473      29,624         820     103,917
</TABLE>



           Kenneth Cole Productions, Inc. and Subsidiaries
        Notes to Condensed Consolidated Financial Statements
                             (Unaudited)


The  reconciliation  of  the Company's reportable  segment  revenues,
profit and loss, and assets are as follows (in thousands):
<TABLE>
<CAPTION>
                                            Three Months Ended
                                           March 31,    March 31,
                                             2000         1999
<S>                                       <C>          <C>
Revenues
Revenues for external customers            $  94,327    $  66,043
Intersegment revenues                          7,183        5,974
Elimination  of intersegment revenues         (7,183)      (5,974)
                                           ---------    ---------
  Total consolidated revenues              $  94,327    $  66,043
                                           =========    =========
Income
Total profit for reportable segments       $  17,100    $  11,060
Elimination  of intersegment profit and
  Unallocated corporate overhead              (4,144)      (3,110)
                                           ---------    ---------
  Total income before income taxes         $  12,956    $   7,950
                                           =========    =========
Assets
Total assets for reportable segments       $ 178,956    $ 103,917
Elimination of inventory profit
  in consolidation                            (2,198)      (1,781)
                                           ---------    ---------
  Total consolidated assets                $ 176,758    $ 102,136
                                           =========    =========
</TABLE>

Revenues  from international customers are less than two  percent  of
the Company's consolidated revenues.



           Kenneth Cole Productions, Inc. and Subsidiaries
        Notes to Condensed Consolidated Financial Statements
                             (Unaudited)


5.  Stock Split

      On  February 23, 2000, the Board of Directors declared a three-
for-two  stock split to be effected in the form of a stock  dividend.
Shareholders of record on March 6, 2000 received, on March 27,  2000,
one additional share of common stock for each two shares held.

      In order to have effectuated the stock split for the shares  of
outstanding Class B Common Stock, 2,892,699 shares of Class B  Common
Stock  would have been required to be issued.  As of March  6,  2000,
214,602  shares  of  authorized but unissued  Class  B  Common  Stock
remained available for future issuance.  As a result, an insufficient
number of authorized and unissued shares of Class B Common Stock were
available  for distribution on March 27, 2000, the distribution  date
for the stock split.  Therefore, the Company issued in the form of  a
dividend  28,927 shares of its Series A Convertible Preferred  Shares
to  the holders of Class B Common Stock in lieu of shares of Class  B
Common Stock.  Each share of Series A Convertible Preferred Stock  is
automatically  convertible into 100 shares of Class  B  Common  Stock
upon  the due authorization of a sufficient number of Class B  Common
Stock to permit such conversion.  Accordingly, subject to shareholder
approval  on  May  25, 2000, the Board of Directors  has  approved  a
resolution  to increase the number of shares of Class B Common  Stock
from  6.0  million  to 9.0 million to permit the conversion,  thereby
providing  the holders of Series A Convertible Preferred  Stock  with
the  shares of Class B Common Stock that should have been  issued  to
them pursuant to the stock split.

      All applicable share and per share data have been adjusted  for
the stock split.  Earnings per share also reflects the conversion  of
Series A Convertible Preferred Stock to Class B Common Stock.

6.   Related Party Transaction

     On  March 29, 2000, the Company made a $500,000 contribution  to
the  Kenneth  Cole Foundation, of which Mr. Cole is co-trustee.   The
Kenneth  Cole  Foundation,  a  not for profit  organization,  fosters
programs  to  aid  primarily  in  the fields  of  education,  medical
research  and  arts and culture.  For many years the  foundation  has
strived  to  contribute  to  the Company's goodwill,  and  management
believes  it  continues to serve similar interests  to  that  of  the
Company.
<PAGE>
Item 2.             MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
                    CONDITION AND RESULTS OF OPERATIONS

Results of Operations

     The   following   table  sets  forth  the  Company's   condensed
consolidated statements of income in thousands of dollars  and  as  a
percentage of net revenue for the three months ended March  31,  2000
and March 31, 1999.
<TABLE>
<CAPTION>
                                      Three Months Ended
                                  March 31,          March 31,
                                    2000               1999
<S>                            <C>       <C>        <C>       <C>
Net sales                       $ 90,291   95.7%     $ 63,533   96.2%
Licensing revenue                  4,036    4.3         2,510    3.8
Net revenue                       94,327  100.0        66,043  100.0
Gross profit                      43,257   45.9        29,447   44.6
Selling, general &
 administrative expenses          31,103   33.0        21,596   32.7
Operating income                  12,154   12.9         7,851   11.9
Interest income, net                (802)   (.9)          (99)   (.1)
Income before income taxes        12,956   13.8         7,950   12.0
Income tax expense                 5,182    5.5         3,220    4.8
Net income                         7,774    8.3         4,730    7.2
</TABLE>
Three  Months  Ended  March 31, 2000 Compared to Three  Months  Ended
March  31,1999

     Consolidated net revenues increased 42.8% to $94.3  million  for
the  three months ended March 31, 2000 compared to $66.0 million  for
the three months ended March 31, 1999.

     Wholesale  net  sales  (including sales to its  Consumer  Direct
business  segment)  increased $19.3 million or 39.1%  for  the  three
months  ended March 31, 2000 to $68.7 million from $49.4 million  for
the  three  months ended March 31, 1999.  This increase is  primarily
attributable  to  the  increase in sales  of  Reaction  Kenneth  Cole
women's  footwear  and in sales of men's footwear  across  all  three
brands,   Kenneth   Cole  New  York,  Reaction   Kenneth   Cole   and
Unlisted.com.

     Net  sales  in  the Company's Consumer Direct segment  increased
$8.7  million  or 43.1% to $28.8 million for the three  months  ended
March  31, 2000 compared to $20.1 million for the three months  ended
March 31, 1999.  The increase in net sales is due to the increase  in
number  of  stores as well as a comparable stores sales  increase  of
approximately  23.0%.   Of  the  total  increase,  $4.4  million  was
attributable to the comparable store sales increase, and $3.6 million
was  attributable to the portion of 2000 sales of stores not open for
all of 1999 and new stores opened in 2000.  The Company believes that
its  retail  stores  seamlessly showcase both the Company's  and  its
licensee's   products   and  that  this  comprehensive   presentation
reinforces  the  Kenneth  Cole lifestyle  brand,  thereby  increasing
consumer demand and awareness.


     Licensing revenue increased 60.8% to $4.0 million for the  three
months  ended  March 31, 2000 from $2.5 million for the three  months
ended   March   31,  1999.  This  increase  primarily  reflects   the
incremental revenues from sales of existing licensees, with the  most
significant  increases  from  men's apparel  product  classifications
associated with increased sales of existing licensed products.

      Consolidated  gross  profit  as a  percentage  of  net  revenue
increased  to  45.9% for the three months ended March 31,  2000  from
44.6%  for the comparable period last year.  This increase is due  to
higher  margins  in  the  Company's  wholesale  and  consumer  direct
segments  and  an  increase in the proportion  of  revenue  from  the
licensing  division, which produces higher margins than the Company's
consolidated gross profit percentage.  Sales from the Consumer Direct
Segment  were 30.5% of net consolidated revenue for the three  months
ended  March  31,  2000 and 1999.  Licensing revenue,  which  has  no
associated  cost  of  goods sold, increased as a  percentage  of  net
revenues  to 4.3% for the three months ended March 31, 2000  compared
to 3.8% for the comparable period last year.

     Selling, general and administrative expenses, including shipping
and  warehousing, increased 44.0% to $31.1 million (or 33.0%  of  net
revenue) for the three months ended March 31, 2000 from $21.6 million
(or  32.7% of net revenue) for the three months ended March 31, 1999.
This  30 basis point increase as a percentage of revenue is primarily
attributable  to the Company's continued investment in infrastructure
as  well  as  information systems for the Company's internet  and  e-
commerce initiatives.

      Interest  income  increased to $802,000  from  $99,000  in  the
comparable  period  in 1999.  The increase is the  result  of  higher
average cash balances generated from internal operations and from the
$29 million received by the Company from the sale of 1,500,000 shares
of  its Class A Common Stock to Liz Claiborne, Inc. during the  third
quarter of 1999.

      The Company's effective tax rate has decreased to 40.0% for the
three   month  period  ended  March  31,  2000  from  40.5%  in   the
corresponding  period in 1999.  The decrease is due to  the  relative
level of earnings in the various state and local taxing jurisdictions
in which the Company conducts business.

     As a result of the foregoing, net income increased 64.4% for the
three  months  ended  March 31, 2000 to $7.8  million  (8.3%  of  net
revenue) from $4.7 million (7.2% of net revenue) for the three months
ended March 31, 1999.

      Liquidity and Capital Resources

     The  Company uses cash from operations and borrowings under  its
line  of credit as the primary sources of financing for its expansion
and  seasonal requirements.  Cash requirements vary from time to time
as  a  result  of  the  timing  of the receipt  of  merchandise  from
suppliers,  the  delivery  by  the  Company  of  merchandise  to  its
customers, and the level of accounts receivable and due from  factors
balances.   Cash used by operating activities was $12.9  million  for
the  three  months ended March 31, 2000 compared to $7.9 million  for
the  three  months ended March 31, 1999.  The decrease in cash  flows
provided  by  operating activities is primarily attributable  to  the
timing  of  factor  remittances  and increased  inventory  levels  to
support  sales  growth.   At March 31, 2000  and  December  31,  1999
working capital was $107.6 million and $106.1 million, respectively.

     The  Company  currently has a line of credit, which  allows  for
borrowings and letters of credit up to a maximum of $25.0 million  to
finance working capital requirements.  Open letters of credit in  the
amount of $4.3 million reduced the amount available under the line of
credit from $25.0 million to $20.7 million at March 31, 2000.

     Capital expenditures totaled approximately $0.4 million for  the
three  months  ended March 31, 2000 and 1999, respectively.   Capital
expenditures  relate  primarily to the Company's  retail  and  outlet
store   expansion  and  to  further  development  of  the   Company's
information and distribution systems.

     In  December 1998, the Company entered into a 15-year lease with
a ten year renewal option, which over the next five year period, will
provide the Company with approximately 126,000 square feet of  office
space, enabling it to relocate its corporate headquarters within  New
York  City.   The  Company has commenced renovations and  expects  to
begin relocation in mid-2000.  Currently the Company expects to incur
capital  expenditures of approximatley $10-15 million over  the  next
one to three years, in connection with this office space.

     The  Company believes that it will be able to satisfy  its  cash
requirements for the next year, including requirements for its retail
expansion,  new  corporate  office  space  and  information   systems
improvements, primarily with cash flow from operations, current  cash
levels and, if necessary, with borrowings under its line of credit.

Year 2000

     In late 1999, the Company completed its replacement, remediation
and   testing  of  systems.   As  a  result  of  those  planning  and
implementation  efforts,  the  Company  experienced  no   significant
disruptions  in  mission  critical information  technology  and  non-
information   technology   systems   and   believes   those   systems
successfully  responded to the Year 2000 date  change.   The  Company
expensed  approximately $1.0 million during 1999 in  connection  with
preparing for year 2000.  The Company continues to incur handling and
other related charges from its retail customers resulting from issues
arising  from  the implementation of the new systems.   However,  the
Company  believes  these  issues  are  not  material  and  are  being
corrected in a prioritized manner.  In addition, the Company  is  not
aware  of  any  material problems resulting from  Year  2000  issues,
either  with its products, its internal systems, or the products  and
services of third parties.  The Company will continue to monitor  its
information systems and those of its suppliers and vendors throughout
the  year  2000 to ensure any latent Year 2000 issues that may  arise
are addressed promptly.

     The foregoing commentary should be considered to fall within the
coverage  of the "Safe Harbor Statement" under the Private Securities
Litigation reform Act of 1995 included in this report.

Safe Harbor Statement under the Private Securities Litigation Reform
Act of 1995

Important Factors Relating to Forward Looking Statements

     This  report  contains  certain forward looking  statements,  as
defined in The Private Securities Litigation Reform Act of 1995, with
respect  to  cash flows from operation, market risks  and  Year  2000
issues.   The forward-looking statements contained in this Form  10-Q
were  prepared  by management and are qualified by, and  subject  to,
significant  business, economic, competitive,  regulatory  and  other
uncertainties  and  contingencies, all  of  which  are  difficult  or
impossible to predict and many of which are beyond the control of the
Company.    Accordingly, there can be no assurance that the  forward-
looking  statements contained in this Form 10-Q will be  realized  or
that actual results will not be significantly higher or lower.


Item 3.  Quantitative and Qualitative Disclosures About Market Risk

     The  Company  does  not  believe it has a material  exposure  to
market  risk.  The Company is primarily exposed to currency exchange-
rate risks with respect to its inventory transactions denominated  in
Italian  Lira and Spanish Pesetas, both of which have been  converted
to  the  Euro  effective  January 1, 1999.   Business  activities  in
various  currencies expose the Company to the risk that the  eventual
net  dollar  cash  flows  from transactions  with  foreign  suppliers
denominated  in  foreign  currencies may  be  adversely  affected  by
changes  in  currency  rates.  The Company  manages  these  risks  by
utilizing  foreign exchange forward contracts to  fix  its  costs  on
future  purchases.  The Company does not enter into foreign  currency
transactions  for speculative purposes.  The Company's  earnings  may
also  be affected by changes in short-term interest rates as a result
of  borrowings  under its line of credit facility.  At the  Company's
borrowing  levels, a two percent increase in interest rates affecting
the Company's credit facility would not have a material effect on the
Company's year-to-date and projected 2000 and actual 1999 net income.

                     Part II - OTHER INFORMATION

Item 1.   Legal Proceedings.  None

Item 2.   Changes in Securities and Use of Proceeds.  None

Item 3.   Defaults Upon Senior Securities.  None

Item 4.   Submission of Matters to a Vote of Security Holders.  None

Item 5.   Other Information.  None

Item 6.   Exhibits and Reports on Form 8-K.

          27.01   Financial Data Schedule.
<PAGE>
                             SIGNATURES



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


                                   Kenneth Cole Productions, Inc.
                                        Registrant




May 12, 2000                       /s/ STANLEY A. MAYER
                                   Stanley A. Mayer
                                   Executive Vice President and
                                   Chief Financial Officer




<PAGE>
                          INDEX OF EXHIBITS


                                                           Sequential
Exhibit Number        Description                            Page No.


27.01                 Financial Data Schedule                   14