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 September 30, 1997
                                
                                
 (  )  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
November 7, 1997

     Class A Common Stock ( $.01 par value)
7,390,241
     Class B Common Stock ( $.01 par value)
5,785,398


                                
                 Kenneth Cole Productions, Inc.
                          Index to 10-Q


Part I. FINANCIAL INFORMATION

Item 1. Financial Statements (Unaudited)

   Consolidated Balance Sheets as of  September 30, 1997 and
   December 31, 1996 ............                              3

   Consolidated Statements of Income for the three month and
   nine month
   periods ended September 30, 1997 and
   1996........................................................
   ..............                                       5

   Consolidated Statement of Changes in Shareholders' Equity
   for the nine
   month period ended September 30, 1997
   ............................................................
   ..............                                       6

   Consolidated Statements of Cash Flows for the nine month
   periods
   ended September 30, 1997 and 1996
   ............................................................
   ....................                                 7

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

Item 2.Management's Discussion and Analysis of Results of
   Operations
   and Financial Condition
   ............................................................
   ........................................             9

Part II. OTHER INFORMATION

Item 1.Legal Proceedings .................................
   ............................................................
   .............                                       13

Item 2.Changes in Securities..............................
   ............................................................
   ............                                        13

Item 3.Defaults Upon Senior Securities....................
   ............................................................
   .....                                               13

Item 4.
   Submission of Matters to a Vote of Security Holders
   ................................................... 13

Item 5.                                                 Other
   Information
   ............................................................
   ..............................................      13

Item 6.   Exhibits and Reports on Form 8-
   K...........................................................
   ......................                                     13

Signatures......................................................
   ............................................................
   .................    14



         Kenneth Cole Productions, Inc. and Subsidiaries
                                
                   Consolidated Balance Sheets
                                
                                
                                
                                                September 30, December 31,
                                                    1997         1996
                                                 (Unaudited)
                                                             
Assets                                                       
Current assets:                                             
Cash                                           $  2,452,000 $ 1,626,000
Due from factors                                 27,879,000  17,976,000
Accounts receivable, net                          3,790,000   3,339,000
Inventories                                      27,625,000  29,265,000
Prepaid expenses and other current assets           920,000   1,001,000
Deferred taxes                                      755,000     755,000
                                                -----------------------
Total current assets                             63,421,000  53,962,000
                                                            
                                                             
                                                             
Property and equipment:                                      
Furniture and fixtures                            4,497,000   3,234,000
Machinery and equipment                           3,596,000   2,916,000
Leasehold improvements                            7,441,000   6,610,000
                                                ----------------------- 
                                                 15,534,000  12,760,000        
Less accumulated depreciation and amortization    4,842,000   3,428,000
                                                -----------------------
Net property and equipment                       10,692,000   9,332,000
                                                -----------------------        
Other assets:                                                
Deferred taxes                                      145,000     145,000
Deposits and sundry                               2,620,000   1,816,000
                                                -----------------------
Total other assets                                2,765,000   1,961,000
                                                -----------------------
Total assets                                    $76,878,000 $65,255,000
                                                =======================
                                
                                                                   
                                 
                                                                               
                                
                                
            See accompanying notes to consolidated financial statements.
                               
         Kenneth Cole Productions, Inc. and Subsidiaries
                   Consolidated Balance Sheets
                                
                                
                                            September 30,    December 31,
                                                1997            1996
                                             (Unaudited)         
                                                            
Liabilities and shareholders' equity                        
Current liabilities:                                       
Accounts payable                               $ 9,792,000   $12,738,000
Accrued expenses and other current               3,993,000     2,376,000
 liabilities
Advances due under revolving credit                        
 facility and current                         
 portion of long-term debt                       1,255,000       489,000
Income taxes payable                             2,933,000     1,247,000
Deferred license income                            376,000        89,000
                                               -------------------------
Total current liabilities                       18,349,000    16,939,000
                                               -------------------------
             
Deferred rent payable                              808,000       521,000
Other non-current liabilities                    1,694,000     1,196,000
                                                            
                                                            
Shareholders' equity:                                       
Preferred stock, par value $1.00, 1,000,000                 
 shares authorized, none outstanding                            
Class A common stock, par value $.01,                       
 20,000,000 shares authorized, 7,390,241                    
 and 7,353,179 outstanding in 1997 and 1996        74,000        74,000
Class B common stock, par value $.01,                       
 6,000,000 shares authorized, 5,785,398            58,000        58,000
 outstanding                                       
Additional paid-in capital                     19,487,000    19,104,000
Translation adjustments                            59,000
Retained earnings                              36,349,000    27,432,000
Deferred compensation                                           (69,000)
                                              -------------------------         
Total shareholders' equity                     56,027,000    46,599,000
                                              -------------------------         
Total liabilities and shareholders' equity    $76,878,000   $65,255,000
                                              =========================      
                                
                                
                                
                                
      See accompanying notes to consolidated financial statements.
                                
                                
               Kenneth Cole Productions, Inc. and Subsidiaries
                                
                    Consolidated Statements of Income
                               (Unaudited)
                                
                            Three Months Ended     Nine Months Ended
                              September 30            September 30
                             1997     1996           1997       1996
                                                           
Net sales              $50,287,000 $39,841,000  $135,549,000 $109,970,000
Cost of goods sold      29,178,000  23,341,000    82,847,000   64,373,000
                       -----------------------  -------------------------
Gross profit            21,109,000  16,500,000    52,702,000   45,597,000
                                                           
Licensing and other                                 
income                   1,726,000     887,000     3,994,000    2,042,000
         
Selling, general and                                       
administrative, and                                       
shipping and                                               
warehousing             14,677,000  10,573,000    41,596,000   31,222,000
                       -----------------------   ------------------------
Operating income         8,158,000   6,814,000    15,100,000   16,417,000
                                                           
Interest expense, net       39,000      17,000       238,000       32,000
                       -----------------------   ------------------------      
Income before provision                                    
for income taxes         8,119,000   6,797,000    14,862,000   16,385,000
                                                          
Provision for income                                       
taxes                    3,248,000   2,720,000     5,945,000    6,651,000
                       -----------------------   ------------------------
Net income             $ 4,871,000 $ 4,077,000   $ 8,917,000  $ 9,734,000
                       =======================   ========================
                                                          
                                                          
Net income per share         $.36        $.30          $.66         $.72
                       =======================   ========================
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
        See accompanying notes to consolidated financial statements.
                                
         Kenneth Cole Productions, Inc. and Subsidiaries
                                
    Consolidated Statement of Changes in Shareholders' Equity
                           (Unaudited)

                                              
                        Class A             Class B      
                     Common Stock         Common Stock       Total
                     Number               Number             Common
                    of shares  Amount   of shares  Amount    Stock
                                                         
Shareholders'equity                                  
January 1, 1997     7,353,179  $74,000  5,785,398  $58,000  $132,000
                                             
                                               
Exercise of Stock                                   
Options                37,062
                                               
Net Income                                     

Translation                                    
Adjustment

Amortization                                   
of deferred
compensation
                                               
                   -------------------------------------------------           
Shareholders'equity                                  
September 30, 1997  7,390,241  $74,000  5,785,398  $58,000  $132,000
                   ==================================================
                                
                                
                                                 
                                              
                   Additional                          Deferred     
                    Paid-in    Translation   Retained   Compen-     
                    Capital     Adjustment   Earnings   sation     Total
                                                
Shareholders'equity                                     
January 1, 1997    $19,104,000             $27,432,000 ($69,000) $46,599,000
                                               
                                                  
Exercise of Stock                                       
Options                383,000                                       383,000
                                                  
Net Income                                   8,917,000             8,917,000
                                   
Translation                                                          
Adjustment                         $59,000                            59,000  
                                   
Amortization                        
of deferred                             
compensation                                             69,000       69,000    
                                                  
                   ---------------------------------------------------------    
Shareholders'equity                                     
September 30, 1997 $19,487,000     $59,000 $36,349,000  $69,000  $56,027,000
                   =========================================================
                                
                                
                                
         See accompanying notes to consolidated financial statements
                                     
              Kenneth Cole Productions, Inc. and Subsidiaries
             Consolidated Statements of Cash Flows (Unaudited)
                                     
                                                     Nine Months Ended
                                                        September 30,
                                                       1997      1996
Cash flows from operating activities                    
Net income                                        $8,917,000   $9,734,000
                                                  
Adjustments to reconcile net income to net cash             
 provided by operating activities:
   Depreciation and amortization                   1,414,000      711,000 
   Amortization of deferred compensation              69,000      172,000
   Provision for doubtful accounts                    32,000       10,000
   Changes in assets and liabilities:                      
     Increase in due from factors                 (9,903,000)  (7,632,000)
     Increase in accounts receivable                (483,000)    (615,000)
     Decrease (increase) in inventories            1,640,000   (3,985,000)
     Decrease (increase) in prepaid expenses and  
       other current assets                           81,000     (555,000)
     Increase in deposits                           (804,000)    (627,000)
     (Decrease) increase in accounts payable      (2,946,000)   1,126,000
     Increase in income taxes payable              1,806,000    2,421,000 
     Increase in accrued expenses and other        1,904,000      354,000
       current liabilities
     Increase in other non-current liabilities       785,000      438,000
                                                  ------------------------
Net cash provided by operating activities          2,512,000    1,552,000
                                           
Cash flows from investing activities                    
Acquisition of property and equipment, net        (2,774,000)  (2,933,000)
                                                  ------------------------
Net cash used in investing activities             (2,774,000)  (2,933,000)
                                        
Cash flows from financing activities                    
Proceeds from revolving line of credit, net          810,000   
Proceeds from exercise of stock options              263,000      231,000
Repayment of long-term debt                          (44,000)            
                                                  ------------------------ 
Net cash provided by financing activities          1,029,000      231,000
Effect of exchange rate changes on cash               59,000        1,000
                                                  ------------------------
Net increase (decrease) in cash                      826,000   (1,149,000)
Cash, beginning of period                          1,626,000    2,204,000
                                                  ------------------------      
Cash, end of period                               $2,452,000   $1,055,000
                                                  ========================     
Supplemental disclosures of cash flow                   
information
Cash paid during the period for:                        
Interest                                          $   79,000   $  102,000 
Income taxes                                      $4,138,000   $3,485,000  
                                       
                                     
                                     
                                     
                                     
                                     
                                     
         See accompanying notes to consolidated financial statements.
                                     
                                     
              Kenneth Cole Productions, Inc. and Subsidiaries
                Notes to Consolidated Financial Statements
                                (Unaudited)

General

The  accompanying  unaudited consolidated financial  statements  have  been
prepared  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.  The data contained in  these
financial  statements are unaudited and are subject to year end adjustment,
however,  in  the  opinion  of management, all adjustments  (consisting  of
normal  recurring  accruals) considered necessary for a  fair  presentation
have been included.  Operating results for the three and nine month periods
ended September 30, 1997 are not necessarily indicative of the results that
may  be  expected  for  the  year ended December  31,  1997.   For  further
information,  refer to the consolidated financial statements and  footnotes
thereto  included in the Company's annual report on Form 10-K for the  year
ended December 31, 1996.

The  consolidated balance sheet at December 31, 1996 was derived  from  the
audited financial statements.

Earnings Per Share

The  Company  calculates  earning  per share  ("EPS")  in  accordance  with
Accounting  Principles Board Opinion 15, "Earning per  share"  ("APB  15").
Earning  per  share is based on the weighted average number  of  shares  of
common  stock and common stock equivalents, if dilutive, outstanding during
each period.

In March 1997, the Financial Accounting Standards Board (the "FASB") issued
Statement  of  Financial Accounting Standards No. 128 "Earning  per  Share"
("SFAS128"), which upon adoption will supersede APB 15 and is  intended  to
simply  and harmonize the EPS calculations in the United States with  those
common  in other countries and to present two EPS calculations:  (i)  basic
earnings per common share which is computed by dividing net income  by  the
weighted  average number of shares of common stock outstanding  during  the
periods  presented, and (ii) diluted earnings per common  share,  which  is
determined on the assumption that options issued to employees are exercised
and  repurchased at the average price for the periods presented.   SFAS 128
is effective for financial statements for the year ended December 31, 1997.
Under  SFAS  128,  basic earnings per share for the three  and  nine  month
period ended September 30, 1997 would be $.37 and $.68 per share.















                                     
                                     
                                     
                  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 percentage of net sales
for the quarter ended September 30, 1997 and September 30, 1996 as well  as
for the nine months ended September 30, 1997 and September 30, 1996.


                                         Three Months ended
                            September 30, 1997          September 30, 1996
       
       (in thousands)
       
       Net sales                 $50,287  100.0%         $39,841    100.0%
       Gross Profit               21,109   42.0           16,500     41.4
       Licensing income            1,726    3.4              887      2.2
       Selling, general and
       administrative expenses    14,677   29.2           10,573     26.6
       Operating income            8,158   16.2            6,814     17.0
       Interest income, net           39    0.0               17      0.0
       Income before income taxes  8,119   16.2            6,797     17.1
       Income tax expense          3,248    6.5            2,720      6.8
       Net income                  4,871    9.7            4,077     10.2
       
                                         Nine Months ended
                           September 30, 1997            September 30, 1996
       
       (in thousands)
       
       Net sales                $135,549  100.0%        $109,970    100.0%
       Gross Profit               52,702   38.9           45,597     41.5
       Licensing income            3,994    2.9            2,042      1.9
       Selling, general and
       administrative expenses    41,596   30.7           31,222     28.4
       Operating income           15,100   11.1           16,417     14.9
       Interest expense, net         238     .2               32      0.0
       Income before income taxes 14,862   10.9           16,385     14.9
       Income tax expense          5,945    4.4            6,651      6.0
       Net income                  8,917    6.5            9,734      8.9




Three  Months  Ended  September 30, 1997 Compared  to  Three  Months  Ended
September 30, 1996

Net sales increased $10.5 million, or 26.3%, to $50.3 million for the three
months ended September 30, 1997 compared to net sales of $39.8 million  for
the  three  months  ended September 30, 1996.  Net sales of  the  Company's
wholesale  operations  (excluding sales to  the  Company's  retail  stores)
increased  $7.2  million, or 22.2%, to $39.6 million  from  $32.4  million.
This  increase  was  primarily due to increases in sales  of  Kenneth  Cole
branded  men's  footwear  and  Unlisted branded  women's  footwear.   Sales
through  the Company's retail and outlet stores increased $3.3 million,  or
44.5%,  to  $10.7  million for the three months ended  September  30,  1997
compared  to  $7.4 million for the three months ended September  30,  1996.
This  increase  was  the  result of the sales of  thirty-one  stores  which
generated a 6.8% comparable store sales increase, the sales of seven retail
and outlet stores open in the third quarter of 1997 which were not open  in
the  third quarter of 1996 and the sales of four stores which opened during
the third quarter of 1997.

Gross  profit was $21.1 million or 42.0% of net sales for the three  months
ended September 30, 1997, an increase of $4.6 million, or 27.9%, from $16.5
million  or  41.4%  of net sales for the three months ended  September  30,
1996.  This increase in gross profit percentage is attributed, in part,  to
the increase in retail store sales as a percentage of total  sales (retail
stores carry higher gross margins than  wholesale gross margins).

The  Company  continues to expand its licensing efforts,  resulting  in  an
increase  in  licensing income of $839,000, or 94.6% for the  three  months
ended  September 30, 1997 compared to the three months ended September  30,
1996.   The increase reflects both incremental revenues from newly licensed
products and the continued sales growth experienced by existing licensees.

Selling,  general  and  administrative  expenses,  including  shipping  and
warehousing costs, were $14.7  million, or 29.2% of net sales for the three
months ended September 30, 1997, compared to $10.6 million or 26.6% of  net
sales  for  the  three months ended September 30, 1996.   The  increase  in
selling,  general and administrative expenses as a percentage of net  sales
is  primarily  due to the additional retail stores (which  carry  a  higher
expense  level  than  wholesale)  and additional  administrative  costs  to
support the Company's growth.

As  a result of the above, operating income increased 19.7% to $8.2 million
(16.2%  of net sales) from $6.8 million (17.0% of net sales) for the  three
months ended September 30, 1997 and 1996, respectively.


Nine  Months  Ended  September  30, 1997  Compared  to  Nine  Months  Ended
September 30, 1996

Net sales were $135.5 million in the first nine months of 1997 compared  to
$110.0 million in the prior year's period, an increase of $25.5 million  or
23.2%.  Net sales of the Company's wholesale operations (excluding sales to
the  Company's  retail stores) increased $15.2 million or 17.0%  to  $104.6
million  in the nine months from $89.4 million in last year's same  period.
This  increase was primarily due to increases in sales of the Kenneth  Cole
branded  men's  footwear  and  Unlisted branded  women's  footwear.   Sales
through  the Company's retail and outlet stores increased $10.3 million  or
50.3%  to  $30.9 million. This increase reflects a 10.0%  comparable  store
sales increase  on sales  of thirty-one  stores ,the  sales of four  stores
open for the entire  first nine months  of  1997 which were not open in the
first nine months of 1996, and the  sales of seven stores opened during the
first nine months of 1997.

Gross  profit  was $52.7 million for the nine month period ended  September
30,  1997, an increase of $7.1 million, or 15.6%, from $45.6 million in the
comparable  period  last  year.   As a percentage of  sales,  gross  profit
decreased  to  38.9% from 41.5%.  The decrease was primarily due  to  lower
than  expected  sell-throughs during the first six months of  the  year  at
retail,  which resulted in excess wholesale inventories, that were disposed
of at significant discounts.

Selling,  general  and  administrative  expenses  including  shipping   and
warehousing  costs were $41.6 million or 30.7% of net sales  for  the  nine
month  period ended September 30, 1997, and $31.2 million or 28.4%  of  net
sales  in  the comparable period last year.    The increase is attributable
to  additional  retail  stores, which carry a  higher  expense  level  than
wholesale and to higher costs associated with operating and moving  from  a
63,000  square  foot office and distribution facility to a  244,000  square
foot facility.

As  a  result of the above, operating income decreased 8.0% for  the  nine-
month  period ended September 30, 1997 to 15.1 million (11.1% of net sales)
from 16.4 million (14.9% of net sales) for the same period last year.

Liquidity and Capital Resources

The  Company  uses cash from operations and borrowings under its  revolving
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,  the  level  of
accounts  receivable  and  due  from factors  balances  and  the  Company's
inventory  levels.  Cash provided by operating activities was $2.5  million
for the nine months ended September 30, 1997, compared to $1.6 million used
in  operating activities for the nine months ended September 30, 1996.  The
increase  in  cash flow from operations is attributable, in  part,  to  the
timing of the payment of accrued expenses and the decrease in the Company's
inventories.  At September 30, 1997 and December 31, 1996, working  capital
was $45.1 million and $37.0 million, respectively.

At  September  30, 1997 the Company had $22.0 million available  under  its
line  of credit, which allows for borrowings, letter of credits and bankers
acceptances  up  to a maximum of $25.0 million to finance  working  capital
requirements.

Capital  expenditures totaled $2.8 million and $2.9  million  in  the  nine
months   ended   September  30,  1997  and  1996,  respectively.    Capital
expenditures  relate  primarily to the Company's retail  and  outlet  store
expansion  and to the further development and enhancement of the  Company's
management information systems.

The  Company believes that cash flows from operations and borrowings  under
its  existing credit facilities will be sufficient to satisfy the Company's
working capital requirements for the next twelve months.

Inflation and Currency Fluctuations

The  Company believes that inflation and foreign currency fluctuations have
not  had  a  material effect on the Company's results of operations.    The
Company enters into forward exchange contracts to hedge the purchase  price
of those inventories purchased in foreign currencies.


Important Factors Relating to Forward Looking Statements

This report contains certain forward looking statements, as defined in  The
Private  Securities  Litigation Reform Act of 1994, with  respect  to  cash
flows  from  operations.  The forward-looking statements contained  in  the
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.

                        Part II - OTHER INFORMATION
                                     
                                     
Item 1.                    Legal Proceedings.        None.

Item 2.                     Changes in Securities.   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.

     (a) Exhibits:

          27   Financial Data Schedule

     (b) Reports on Form 8-K:   The Company did not file any reports on
                                Form 8-K during the three months ended
                                September 30, 1997.
                                     
                                     
                                     
                                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



November 13, 1997                              /S/   STANLEY A. MAYER
                                   Stanley A. Mayer
                                   Executive Vice President and
                                   Chief Financial Officer


























                                     
                                     
                                     
                                     
                             INDEX OF EXHIBITS

                                                            Sequential
Exhibit Number:          Description                                  Page
No.


27                  Financial Data Schedule                      17