<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 September 30, 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)

        603 West 50th 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 10, 2000

     Class A Common Stock ($.01 par value)        11,927,387
     Class B Common Stock ($.01 par value)         8,633,097
<PAGE>

                   Kenneth Cole Productions, Inc.
                            Index to 10-Q


Part I.    FINANCIAL INFORMATION

Item 1. Financial Statements (Unaudited)

  Consolidated Balance Sheets as of September 30, 2000 and December 31, 1999...3

  Consolidated Statements of Income for the three and nine month periods
     ended September 30, 2000 and 1999.........................................5

  Consolidated Statement of Changes in Shareholders' Equity for the
     nine month period ended September 30, 2000................................6

  Consolidated Statements of Cash Flows for the nine month periods
     ended September 30, 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.............18

Part II.  OTHER INFORMATION

Item 1.Legal Proceedings......................................................19

Item 2.Changes in Securities and Use of Proceeds..............................19

Item 3.Defaults Upon Senior Securities........................................19

Item 4.Submission of Matters to a Vote of Security Holders....................19

Item 5.Other Information......................................................19

Item 6.Exhibits and Reports on Form 8-K.......................................19

Signatures....................................................................20

<PAGE>
Part I.  Financial Information
Item 1.  Financial Statements
<TABLE>
               Kenneth Cole Productions, Inc. and Subsidiaries

                      Consolidated Balance Sheets

<CAPTION>
                                               September 30,      December 31,
                                                   2000              1999
                                                (Unaudited)
<S>                                           <C>             <C>
Assets
Current assets:
Cash                                           $  50,923,000   $  71,415,000
Due from factors                                  40,289,000      26,925,000
Accounts receivable, net                           7,197,000       6,990,000
Inventories                                       44,593,000      39,553,000
Prepaid expenses and other current assets          2,569,000         375,000
Deferred taxes                                     1,766,000       1,766,000
                                               -------------   -------------
Total current assets                             147,337,000     147,024,000

Property and equipment - at cost, less
accumulated depreciation                          32,176,000      19,431,000

Other assets:
 Deposits and deferred taxes                       3,353,000       3,352,000
 Deferred compensation plan assets                 9,053,000       7,052,000
                                               -------------   -------------
Total other assets                                12,406,000      10,404,000
                                               -------------   -------------
Total assets                                   $ 191,919,000   $ 176,859,000
                                               =============   =============
</TABLE>
    See accompanying notes to consolidated financial statements.
<PAGE>
<TABLE>
           Kenneth Cole Productions, Inc. and Subsidiaries

               Consolidated Balance Sheets (continued)
<CAPTION>
                                               September 30,      December 31,
                                                   2000              1999
                                                (Unaudited)
<S>                                           <C>             <C>
Liabilities and shareholders' equity
Current liabilities:
Accounts payable                               $  29,442,000   $  27,323,000
Accrued expenses and other current liabilities    16,210,000      13,644,000
                                               -------------   -------------
Total current liabilities                         45,652,000      40,967,000

Deferred compensation                              9,053,000       7,052,000
Other                                              4,430,000       3,509,000

Commitments and contingencies

Shareholders' equity:

Class A Common Stock, par value $.01,
 20,000,000 shares authorized, 13,308,041
 and 13,058,057 issued in 2000 and 1999              133,000         131,000
Class B Common Stock, par value $.01,
 9,000,000 shares authorized, 8,633,097
 and 8,678,097 outstanding in 2000 and 1999           86,000          87,000
Additional paid-in capital                        57,433,000      53,140,000
Accumulated other comprehensive income               385,000         235,000
Retained earnings                                108,204,000      81,093,000
                                               -------------   -------------
                                                 166,241,000     134,686,000
Class A Common Stock in treasury, at cost,
 1,470,000 and 723,750 shares in 2000 and 1999   (33,457,000)     (9,355,000)
                                               -------------   -------------
Total shareholders' equity                       132,784,000     125,331,000
                                               -------------   -------------
Total liabilities and shareholders' equity     $ 191,919,000   $ 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            Nine Months Ended
                             September 30,                September 30,
                          2000          1999            2000          1999
<S>                 <C>           <C>             <C>           <C>
Net sales            $ 104,228,000 $  81,327,000   $ 279,822,000 $ 207,129,000
Licensing revenue        6,343,000     4,226,000      15,718,000     9,784,000
                     ------------- -------------   ------------- -------------
Net revenue            110,571,000    85,553,000     295,540,000   216,913,000
Cost of goods sold      57,801,000    46,294,000     159,221,000   119,538,000
                     ------------- -------------   ------------- -------------
Gross profit            52,770,000    39,259,000     136,319,000    97,375,000

Selling, general and
 administrative
 expenses               32,206,000    26,026,000      93,461,000    70,445,000
                     ------------- -------------   ------------- -------------
Operating income        20,564,000    13,233,000      42,858,000    26,930,000
Interest and other
income                    (979,000)     (325,000)     (2,326,000)     (580,000)
                     ------------- -------------   ------------- -------------
Income before provision
 for income taxes       21,543,000    13,558,000      45,184,000    27,510,000

Provision for income
 taxes                   8,617,000     5,491,000      18,073,000    11,142,000
                     ------------- -------------   ------------- -------------
Net income           $  12,926,000 $   8,067,000   $  27,111,000 $  16,368,000
                     ============= =============   ============= =============
Earnings per share:
     Basic                   $ .63         $ .40          $ 1.32        $  .83
     Diluted                 $ .59         $ .38          $ 1.24        $  .79

Shares used to compute
earnings per share:
     Basic              20,488,000    20,189,000      20,591,000    19,805,000
     Diluted            21,902,000    21,210,000      21,936,000    20,772,000
</TABLE>

           See accompanying notes to consolidated financial statements.
<PAGE>
<TABLE>
                 Kenneth Cole Productions, Inc. and Subsidiaries

            Consolidated Statement of Changes in Shareholders' Equity
                                   (Unaudited)
<CAPTION>
                           Class A               Class B
                         Common Stock          Common Stock        Additional
                       Number                 Number                 Paid-in
                      of shares    Amount    of shares    Amount     Capital
<S>                  <C>         <C>        <C>         <C>        <C>
Shareholders' equity
 January 1, 2000      13,058,057  $ 131,000  8,678,097   $ 87,000   $ 53,140,000

Net income

Foreign currency
 translation
 adjustments

Comprehensive income

Exercise of stock options,
 including tax benefit   202,175      1,000                            4,200,000

Issuance of Class A Common
 Stock for Employee Stock
 Purchase Plan             2,809                                          93,000

Purchase of Class A
 Common Stock

Conversion of Class B
 Shares to Class A
 Shares                   45,000      1,000    (45,000)    (1,000)
                      ----------------------------------------------------------
Shareholders' equity
September 30, 2000    13,308,041  $ 133,000  8,633,097   $ 86,000   $ 57,433,000
                      ==========================================================
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
                   Accumulated
                      Other                   Treasury Stock
                  Comprehensive  Retained   Number
                     Income      Earnings  of Shares    Amount         Total
<S>                <C>      <C>           <C>       <C>           <C>
Shareholders' equity
 January 1, 2000    $235,000 $ 81,093,000   (723,750)$ (9,355,000) $125,331,000

Net Income                     27,111,000                            27,111,000

Foreign currency
 translation
 adjustments         150,000                                            150,000
                                                                  -------------
Comprehensive income                                                 27,261,000

Exercise of stock options,
 including tax benefit                                                4,201,000

Issuance of Class A Common
 Stock for Employee Stock
 Purchase Plan                                                           93,000

Purchase of Class A
 Common Stock                               (746,250) (24,102,000)  (24,102,000)

Conversion of Class B
 Shares to Class A
 Shares
                    -----------------------------------------------------------
Shareholders' equity
September 30, 2000  $385,000 $108,204,000 (1,470,000)$(33,457,000) $132,784,000
                    ===========================================================
</TABLE>
          See accompanying notes to consolidated financial statements.
<PAGE>
<TABLE>
           Kenneth Cole Productions, Inc. and Subsidiaries
                  Consolidated Statements of Cash Flows
<CAPTION>                      (Unaudited)
                                                         Nine Months Ended
                                                           September 30,
                                                         2000         1999
<S>                                                <C>            <C>
Cash flows from operating activities
Net income                                          $ 27,111,000   $ 16,368,000
Adjustments to reconcile net income to net cash
 Used in operating activities:
   Depreciation and amortization                       3,676,000      2,548,000
   Unrealized loss (gain) on deferred compensation       291,000       (305,000)
   Provision for bad debts                               208,000        905,000
   Changes in assets and liabilities:
     Increase in due from factors                    (13,364,000)   (21,413,000)
     Increase in accounts receivable                    (415,000)    (1,606,000)
     Increase in inventories                          (5,040,000)    (6,203,000)
     (Increase) decrease in prepaid
       expenses & other current assets                  (713,000)       953,000
     Increase in other assets                         (2,293,000)      (868,000)
     Increase in accounts payable                      2,119,000      5,744,000
     Increase in income taxes payable                  2,322,000        319,000
     Increase in accrued expenses and
       other current liabilities                       2,873,000      2,880,000
     Increase in other non-current liabilities         3,069,000      3,070,000
                                                    ------------   ------------
Net cash provided by operating activities             19,844,000      2,392,000

Cash flows from investing activities
Acquisition of property and equipment, net           (16,421,000)    (5,262,000)
Purchase of marketable securities                     (1,481,000)
                                                    ------------   ------------
Net cash used in investing activities                (17,902,000)    (5,262,000)

Cash flows from financing activities
Proceeds from exercise of stock options                1,561,000        834,000
Proceeds from issuance of common stock                    93,000     29,000,000
Purchases of treasury stock                          (24,102,000)    (4,171,000)
Principal payments on capital lease obligations         (136,000)      (126,000)
                                                    ------------   ------------
Net cash (used in) provided by financing activities  (22,584,000)    25,537,000
Effect of exchange rate changes on cash                  150,000        125,000
                                                    ------------   ------------
Net (decrease) increase in cash                      (20,492,000)    22,792,000
Cash, beginning of period                             71,415,000     13,824,000
                                                    ------------   ------------
Cash, end of period                                 $ 50,923,000   $ 36,616,000
                                                    ============   ============
Supplemental disclosures of cash flow information
Cash paid during the period for:
   Interest                                         $     49,000   $     22,000
   Income taxes                                     $ 15,733,000   $ 10,821,000
</TABLE>
      See accompanying notes to consolidated financial statements.
<PAGE>
            Kenneth Cole Productions, Inc. and Subsidiaries
              Notes to 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  in  the
United  States 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 nine months ended September  30,  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 $27,261,000 and $16,493,000 for
the   nine   month  periods  ended  September  30,  2000  and   1999,
respectively.  Comprehensive income for the three month periods ended
September  30, 2000 and 1999 amounted to $12,959,000 and  $8,063,000,
respectively.

3.   Marketable Securities

The Company's marketable securities consist of an equity
investment which is considered to be "trading" and, accordingly is
carried on the balance sheet at fair market value based on quoted
market prices.    At September 30, 2000 marketable securities in the
amount of $1,725,000 are included in other current assets, and
unrealized gains of $244,000 are included in other income.

4.   Segment Information

Kenneth  Cole Productions, Inc. has three reportable segments: Wholesale,
Consumer Direct, and Licensing /International.  The Wholesale segment  designs
and  sources  a broad range of fashion footwear, handbags and accessories  and
markets  its  products  for sale to more than 3,700 department  and  specialty
store  locations and to the Company's Consumer Direct segment.   The  Consumer
Direct  segment markets the broad selection of the Company's branded products,
including licensee products, for sale directly to the consumer through its own
channels  of  distribution,  which include full price  retail  stores,  outlet
stores,   e-commerce  (at  website  address  www.kennethcole.com  and  www.kc-
reaction.com)  and  catalogs.   The Licensing  segment,  through  third  party
licensee  agreements, has evolved the Company from a footwear  resource  to  a
diverse  lifestyle  brand  competing  effectively  in  about  30  apparel  and
accessories categories for both men and women.  The Company maintains  control
over  quality  and  image and licensees sell primary to the same  channels  of
distribution  as those of the Company's Wholesale segment.  The Company  earns
royalties on the licensee's sales of branded product.

The  Company evaluates segment performance and allocates resources to segments
based on segment income before elimination of intersegment profit, unallocated
corporate  overhead  and  income taxes.  Intercompany profit  on  intersegment
sales between wholesale and Consumer Direct are eliminated in consolidation.


Financial  information of the Company's reportable segments  is  as  follows
(in thousands):
<TABLE>
<CAPTION>
                                            Three Months Ended
                                            September 30, 2000

                                             Consumer    Licensing/
                                Wholesale     Direct   International   Totals
<S>                          <C>          <C>           <C>          <C>
Revenues from external
  Customers                   $  70,919    $  33,309     $  6,343     $ 110,571
Intersegment revenues             8,759                                   8,759
Segment income (1)               16,549        4,083        5,139        25,771
Segment assets                  146,535       44,681        3,221       194,437

<CAPTION>
                                            Nine Months Ended
                                            September 30, 2000

                                             Consumer    Licensing/
                                Wholesale     Direct   International   Totals
<S>                          <C>          <C>           <C>          <C>
Revenues from external
 Customers                    $ 185,616    $  94,206     $ 15,718     $ 295,540
Intersegment revenues            21,551                                  21,551
Segment income (1)               31,809       13,325       11,728        56,862

<CAPTION>
                                            Three Months Ended
                                            September 30, 1999

                                             Consumer    Licensing/
                                Wholesale     Direct   International   Totals
<S>                          <C>          <C>           <C>          <C>
Revenues from external
 Customers                    $  56,056    $  25,271     $  4,226     $  85,553
Intersegment revenues             7,361                                   7,361
Segment income (1)                9,716        3,778        3,595        17,089
Segment assets                  117,593       32,880        2,293       152,766

<CAPTION>
                                            Nine Months Ended
                                            September 30, 1999

                                             Consumer    Licensing/
                                Wholesale     Direct   International   Totals
<S>                          <C>          <C>           <C>          <C>
Revenues from external
 Customers                    $ 137,809    $  69,320     $  9,784     $ 216,913
Intersegment revenues            18,016                                  18,016
Segment income (1)               18,351       10,078        8,192        36,621
</TABLE>


(1)  Before elimination of intersegment profit, unallocated corporate overhead
and income taxes

The  reconciliation of the Company's reportable segment revenues,  profit  and
loss, and assets are as follows (in thousands):

<TABLE>
<CAPTION>
                            Three Months Ended           Nine Months Ended
                               September 30,               September 30,
                           2000          1999           2000          1999
<S>                      <C>           <C>            <C>           <C>
Revenues
Revenues for external
 customers                $ 110,571     $  85,553      $ 295,540     $ 216,913
Intersegment revenues         8,759         7,361         21,551        18,016
Elimination of intersegment
 revenues                    (8,759)       (7,361)       (21,551)      (18,016)
                          ----------    ----------     ----------    ----------
Total consolidated
 revenues                 $ 110,571     $  85,553      $ 295,540     $ 216,913
                          ==========    ==========     ==========    ==========

Income
Total profit for
 reportable segments      $  25,771     $  17,089      $  56,862     $  36,621
Elimination of intersegment
 profit and unallocated
 corporate overhead          (4,228)       (3,531)       (11,678)       (9,111)
                          ----------    ----------     ----------    ----------
Total income before
 elimination of intersegment
 profit, unallocated
 corporate overhead and
 income taxes             $  21,543     $  13,558      $  45,184     $  27,510
                          ==========    ==========     ==========    ==========

Assets
Total assets for
 reportable segments      $ 194,437     $ 152,766
Elimination of intersegment
 inventory profit            (2,518)       (2,043)
                          ----------    ----------
Total consolidated assets $ 191,919     $ 150,723
                          ==========    ==========
</TABLE>

5.  Recently Issued Pronouncements

     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.   This  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.

     In July 2000, the Emerging Issues Task Force issued EITF:  Issue
00-10,  "Accounting for Shipping and Handling Fees and  Costs."   The
new   pronouncement  requires  shipping  and  handling  billings   to
customers be recorded as revenue.  Amounts for shipping and  handling
costs  can  no  longer be netted with related shipping  and  handling
billings.   The  EITF does not specify how handling costs  should  be
classified.  While the company has not yet determined its  accounting
treatment  for the adoption of this pronouncement it does not  expect
the  adoption of EITF 00-10 to have a material effect on the revenues
and costs of the Company.

6.  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.

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

7.  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.
<PAGE>

Item 2.             MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
                    CONDITION AND RESULTS OF OPERATIONS

Results of Operations

      The  following  discussion  and  analysis  should  be  read  in
conjunction with the Company's consolidated financial statements  and
related notes thereto which are included herein.

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

Important Factors Relating to Forward Looking Statements

     Statements contained herein and in future filings by the Company
with  the Securities and Exchange Commission, in the Company's  press
releases,  and  in oral statements made by or with  the  approval  of
authorized personnel that relate to the Company's future performance,
including,  without  limitation,  statements  with  respect  to   the
Company's anticipated results of operations or level of business  for
2000  or  any  other future period, are "forward-looking  statements"
within   the   safe  harbor  provisions  of  the  Private  Securities
Litigation  Reform Act of 1995.  Such forward-looking statements  are
based  on  current  expectations, and are subject to  certain  risks,
uncertainties and assumptions, referred to below, including  but  not
limited  to  economic,  competitive, governmental  and  technological
factors  affecting  the company's operations, markets,  products  and
services   are  indicated  by  words  or  phrases  such  as   "plan",
"anticipate",   "estimate",  "project",  "management  expects",   the
Company  believes",  "currently  envisions"  and  similar  words   or
phrases.   Should  one  or  more  of  these  risks  or  uncertainties
materialize, or should underling assumptions prove incorrect,  actual
results  may  vary  materially from those anticipated,  estimated  or
projected.

     Such   factors  include,  among  others,  the  following:  risks
associated with changes in the competitive marketplace, including the
introduction  of  new products or pricing changes  by  the  Company's
competitors; changes in global economic conditions; risks  associated
with  the Company's dependence on sales to a limited number of  large
department  store  customers, risks related to  extending  credit  to
customers;  risks  associated with the Company's  dependence  on  its
licensing  partners for a substantial portion of its net  income  and
risks  associated  with a lack of operational and  financial  control
over  licensed  businesses;  risks  associated  with  consolidations,
restructurings  and other ownership changes in the  retail  industry;
risks associated with competition in the segments of the fashion  and
consumer  product industries in which the Company operates, including
the  Company's  ability to shape, stimulate and respond  to  changing
consumer tastes and demands by producing attractive products,  brands
and marketing, and its ability to remain competitive in the areas  of
quality and price; risks associated with uncertainty relating to  the
Company's   ability   to  implement  its  growth  strategies;   risks
associated  with the Company's entry into new markets either  through
internal  development  activities  or  through  acquisitions;   risks
associated  with  the  possible  adverse  impact  of  the   Company's
unaffiliated  manufacturers' inability to  manufacture  in  a  timely
manner,  to  meet  quality  standards  or  to  use  acceptable  labor
practices;  risks  associated  with  changes  in  social,  political,
economic  and  other  conditions affecting  foreign   operations  and
sourcing  and  the  possible  adverse impact  of  changes  in  import
restrictions; risks related to the Company's ability to establish and
protect  its  trademarks and other proprietary rights.   The  Company
undertakes  no obligation to publicly update or revise  any  forward-
looking  statements,  whether as a result of new information,  future
events or otherwise.

Management's  Discussion  and Analysis  of  Financial  Condition  and
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  and  nine  months  ended
September 30, 2000 and September 30, 1999.
<TABLE>
<CAPTION>
                                   Three Months Ended
                                     September 30,
                                 2000            1999
<S>                       <C>       <C>      <C>       <C>
Net sales                  $104,228   94.3%   $ 81,327   95.1%
Licensing revenue             6,343    5.7       4,226    4.9
Net revenue                 110,571  100.0      85,553  100.0

Gross profit                 52,770   47.7      39,259   45.9
Selling, general &
administrative expenses      32,206   29.1      26,026   30.4
Operating income             20,564   18.6      13,233   15.5
Interest income, net           (979)  (0.9)       (325)  (0.3)
Income before income taxes   21,543   19.5      13,558   15.8
Income tax expense            8,617    7.8       5,491    6.4
Net income                   12,926   11.7       8,067    9.4
<CAPTION>
                                   Nine Months Ended
                                     September 30,
                                 2000            1999
<S>                       <C>       <C>      <C>       <C>
Net sales                  $279,822   94.7%   $207,129   95.5%
Licensing revenue            15,718    5.3       9,784    4.5
Net revenue                 295,540  100.0     216,913  100.0

Gross profit                136,319   46.1      97,375   44.9
Selling, general &
administrative expenses      93,461   31.6      70,445   32.5
Operating income             42,858   14.5      26,930   12.4
Interest income, net         (2,326)  (0.8)       (580)  (0.3)
Income before income taxes   45,184   15.3      27,510   12.7
Income tax expense           18,073    6.1      11,142    5.1
Net income                   27,111    9.2      16,368    7.6
</TABLE>


Three  Months Ended September 30, 2000 Compared to Three Months Ended
September 30,1999

     NET  REVENUES.   Consolidated net revenues  increased  29.2%  to
$110.6 million for the three months ended September 30, 2000 compared
to $85.6 million for the three months ended September 30, 1999.

     NET  SALES. Wholesale net sales (including sales to its Consumer
Direct  business segment) increased $16.3 million or  25.6%  for  the
three  months  ended September 30, 2000 to $79.7 million  from  $63.4
million for the three months ended September 30, 1999.  This increase
is  primarily  attributable  to strong performance  in  almost  every
division   with  particular  emphasis  in  the  core   footwear   and
accessories business. While both the Kenneth Cole and Reaction brands
showed   significant  sales  increases  in  both  men's  and  women's
footwear,   the   Unlisted.com  women's  footwear  division   remains
challenging,  as much of the junior footwear market  has  come  under
pressure.   Net  sales  in  the  Company's  Consumer  Direct  segment
increased $8.0 million or 31.8% to $33.3 million for the three months
ended  September  30, 2000 compared to $25.3 million  for  the  three
months ended September 30, 1999.  The improvement in net sales is due
to  the  increase in number of stores and a comparable  stores  sales
increase  of  7.8%.  The Company opened nine stores  and  closed  one
subsequent to September 30, 1999 and ended the third quarter with  64
stores (42 full price and 22 outlet).  The Company believes that  its
retail stores convey the image of the Company and seamlessly showcase
both  Company  and  licensee  products and  that  this  comprehensive
presentation  reinforces the Kenneth Cole New York  lifestyle  brand,
thereby  increasing consumer demand and awareness.   Accordingly  the
Company plans to continue to expand its retail operations, generating
square footage increases of at least 25% per year.

     GROSS PROFIT.  Consolidated gross profit as a percentage of  net
revenue  increased to 47.7% for the three months ended September  30,
2000 from 45.9% for the comparable period last year. This increase is
in  part  due  to  the increase in licensing revenue,  which  has  no
associated cost of goods sold.  Licensing revenues increased to  5.7%
of  total  revenues  for the three months ended  September  30,  2000
compared  with  4.9%  a  year  ago.  In addition,  wholesale  margins
increased because of better managed inventories resulting in improved
margins on less sales of excess inventory and the strength of the  US
dollar  versus the Euro resulting in slightly lower first  cost  unit
prices  on  certain  imported products.   Partially  offsetting  this
increase  were slightly lower wholesale margins on sales  of  certain
women's  footwear in the junior market.  Gross profit also  increased
as  a result of higher Consumer Direct sales as a percentage of total
revenues as the Company's Consumer Direct gross profit percentage  is
significantly  higher  than  the  Company's  Wholesale  gross  profit
percentage.

     LICENSING  REVENUE.  Licensing revenue increased 50.1%  to  $6.3
million  for  the  three months ended September 30,  2000  from  $4.2
million  for the three months ended September 30, 1999. This increase
primarily reflects the incremental revenues associated with increased
sales  from  some  of  the  company's long-standing  licensees.   The
Company experienced increases in several categories of apparel,  such
as  men's  sportswear  and tailored clothing, as  well  as  from  its
accessory   licenses,  particularly  in  watches  and  luggage.    In
addition,  women's sportswear began shipping during the  quarter  and
while  it only contributed a nominal amount of licensing revenue  the
Company  is  pleased with the initial sell-in as well  as  the  sell-
thrus.

     SELLING,  GENERAL AND ADMINISTRATIVE EXPENSES. Selling,  general
and  administrative  expenses, including  shipping  and  warehousing,
increased 23.7% to $32.2 million (or 29.1% of net revenues)  for  the
three months ended September 30, 2000 from $26.0 million (or 30.4% of
net  revenues)  for the three months ended September 30,  1999.   The
decrease  as  a  percentage of net revenues  is  primarily  from  the
economies  of  scale  over  the  Company's  base  fixed  general  and
administrative  costs.   Such  economies  were  partially  offset  by
increased depreciation associated with the Company's move to its  new
corporate headquarters, costs to enhance the Company's e-commerce and
catalog  initiatives and start up costs associated with the expansion
of the Company's retail operations.

     OPERATING  INCOME.   As  a  result of the  foregoing,  operating
income increased 55.4% for the three months ended September 30,  2000
to  $20.6 million (18.6% of net revenue) from $13.2 million (15.5% of
net revenue) for the three months ended September 30, 1999.

     INTEREST AND OTHER INCOME.  Interest and other income increased
to $979,000 from $325,000 in the comparable period in 1999.  The
increase is the result of higher average cash balances generated from
internal operations, partially offset by the purchase of shares under
the Company's common stock repurchase program and capital
expenditures on the Company's new corporate headquarters.  In
addition, the Company recorded an unrealized gain of $244,000 from
its investment in marketable securities during the quarter.

     INCOME TAXES.  The Company's effective tax rate has decreased to
40.0%  for the three month period ended September 30, 2000 from 40.5%
in  the  corresponding period in 1999.  This decrease is primarily  a
result of the benefit of tax strategies implemented by the Company.


         Nine months Ended September 30, 2000 Compared to Nine Months
Ended September 30, 1999

      NET  REVENUES.   Consolidated net revenues increased  36.2%  to
$295.5  million for the nine months ended September 30, 2000 compared
to $216.9 million for the nine months ended September 30, 1999.

      NET  SALES.    Wholesale  net sales  (including  sales  to  its
Consumer  Direct business segment) increased $51.3 million  or  32.9%
for  the nine months ended September 30, 2000 to $207.2 million  from
$155.8  million  for the nine months ended September 30,  1999.  This
increase is primarily attributable to significant sales increases  in
men's  footwear across all brands as well as in Kenneth Cole Reaction
women's footwear.  Net sales in the Company's Consumer Direct segment
increased $24.9 million or 35.9% to $94.2 million for the nine months
ended  September  30,  2000 compared to $69.3 million  for  the  nine
months  ended September 30, 1999.    The improvement in net sales  is
due  to  the increase in the number of stores as well as a comparable
store  sales increased of 14.8%.  The Company opened 4 stores  during
the nine months ended September 30, 2000 of which 1 is full price and
3 are outlets.

      GROSS  PROFIT.    Consolidated gross profit as a percentage  of
net  revenue  increased to 46.1% for the nine months ended  September
30,  2000  from  44.9%  for the comparable period  last  year.   This
increase primarily reflects additional sales from licensees resulting
in increased licensing revenue, which has no associated cost of goods
sold.     Licensing revenue as a percentage of net revenues increased
to 5.3% for the nine-months ended September 30, 2000 compared to 4.5%
a  year  ago.   In addition, wholesale margins increased  because  of
better  managed inventories resulting in improved margins and because
of  the strength of the US dollar versus the Euro resulting in  lower
first  cost  unit prices in certain imported products. This  increase
was  partially  offset by lower margins on sales of  certain  women's
footwear in the junior market.

     LICENSING REVENUE.    Licensing revenue increased 60.7% to $15.7
million  for  the  nine months ended September  30,  2000  from  $9.8
million  for the nine months ended September 30, 1999.   The increase
primarily reflects the incremental revenues associated with increased
sales from the Company's existing licensees.

     SELLING,   GENERAL  AND  ADMINISTRATIVE  EXPENSES.      Selling,
general   and   administrative  expenses,  including   shipping   and
warehousing,  increased  32.7% to $93.5  million  (or  31.6%  of  net
revenues) for the nine months ended September 30, 2000 from the $70.4
million  (or  32.5%  of  net  revenues) for  the  nine  months  ended
September  30, 1999. The decrease as a percentage of net revenues  is
primarily attributable to certain economies realized in the Company's
wholesale  segment.   These economies of scale were partially  offset
by  expenditures on information systems to enhance the  Company's  e-
commerce   initiatives  and  to  open  additional  distribution   and
warehousing facilities.

     OPERATING  INCOME.     As  a result of the foregoing,  operating
income  increased 59.1% for the nine months ended September 30,  2000
to  $42.9 million (14.5% of net revenue) from $26.9 million (12.4% of
net revenue) for the nine months ended September 30, 1999.

     INTEREST   AND  OTHER  INCOME.     Interest  and  other   income
increased  to  $2,326,000 from $580,000 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.
In addition, the Company recorded an unrealized gain of $244,000 from
its  investment in marketable securities during the third quarter  of
2000.

     INCOME  TAXES.   The Company's effective tax rate  decreased  to
40.0%  for the nine month period ended September 30, 2000 from  40.5%
in  the corresponding period last year. This decrease is primarily  a
result of the benefit of tax strategies implemented by the Company.


Liquidity and Capital Resources

     The  Company's  cash  requirements derive from  working  capital
needs,   retail   expansion,  enhanced  technology   and   e-commerce
initiatives,  and other corporate activities. The Company  uses  cash
from  operations and, when necessary, borrowings under  its  line  of
credit  as the primary sources of financing.  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 provided by operating activities was $19.8 million for  the
nine  months  ended  September 30, 2000,  compared  to  $2.4  million
provided  by operating activities for the nine months ended September
30,  1999.   This improvement was driven by the 66% increase  in  net
income  and  favorable  changes in accounts receivable  and  accounts
payable  as  a  result  of  timing (i.e.,  customer  remittances  and
payments   to  vendors).   Net  cash  used  in  investing  activities
increased  to  $17.9 million in the nine months ended  September  30,
2000  from  $5.3  million in the comparable period last  year.   This
increase is primarily a result of increased capital expenditures  for
leasehold  improvements  on the Company's new corporate  headquarters
(relocated in July 2000) and its ongoing retail expansion.  Net  cash
used  in  financing activities was $22.6 million for the nine  months
ended  September 30, 2000 compared to net cash provided by  financing
activities of $25.5 million in the comparable period last year.  This
change  is primarily due to the use of funds to repurchase shares  of
the Company's common stock during 2000 versus the Company issuing 1.5
million  shares of common stock to Liz Claiborne, Inc., during  1999.
At  September  30,  2000 and December 31, 1999  working  capital  was
$101.7 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 $4.4 million reduced the amount available under the line of
credit from $25.0 million to $20.6 million at September 30, 2000.

     In   August,  1999,  the  Board  of  Directors  authorized   the
repurchase from time to time, subject to market conditions, of up  to
2,250,000 shares of the Company's Class A Common Stock.  During 2000,
the  Company repurchased in the open market 746,250 shares under this
plan at an aggregate cost of $24.1 million.

     Capital  expenditures totaled approximately  $16.4  million  and
$5.3  million for the nine months ended September 30, 2000 and  1999,
respectively.   Capital  expenditures  primarily  reflect  the  costs
associated  with  the following: i) the expansion  of  the  company's
retail  operations; ii) the Company's expansion of  its  selling  and
administrative  offices and its distribution  facilitates;  and  iii)
additional  purchases of information systems.  The Company  plans  to
invest approximately $7.0 million in capital expenditures during  the
fourth quarter of 2000 and approximately $15 million during 2001.

     The  Company  believes that its current cash levels,  cash  from
ongoing  operations  and funds available under  its  line  of  credit
facility will be sufficient to satisfy its cash requirements for  the
next  12  months,  including requirements for its  retail  expansion,
additional  corporate  office  space,  new  distribution  facilities,
information  systems improvements, common stock repurchase  plan  and
other corporate activities.


SEASONALITY OF BUSINESS

      The  Company's  business is affected by  seasonal  tends,  with
higher  levels  of wholesale sales in its future third  quarters  and
higher  retail  sales  in its fourth quarter.   These  trends  result
primarily  from the timing of seasonal wholesale shipments to  retail
customers and key vacation travel and holiday shopping periods in the
retail  segment.   As a result of the growth in the Company's  retail
operations  and  licensing  revenue, historical  quarterly  operating
trends  and  working capital requirements may not accurately  reflect
future  performances. In addition fluctuations  in  sales,  licensing
revenue and operating income in any fiscal quarter may be affected by
the timing of seasonal wholesale shipments and other events affecting
retail.


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.


Item 3.  Quantitative and Qualitative Disclosures About Market Risk

           The  market  risk  inherent  in  the  Company's  financial
instruments  represent the potential loss in fair value, earnings  or
cash  flows arising from adverse changes in interest rates or foreign
currency exchange rates. The Company is primarily exposed to currency
exchange-rate  risks  with  respect  to  its  inventory  transactions
denominated  in  Italian Lira.  The Company manages  these  exposures
through  operating  and financing activities and,  when  appropriate,
through  the use of derivative financial instruments for identifiable
market  risk  exposures,  including foreign exchange  contracts.  The
Company does not enter into foreign currency transactions for trading
or  other  speculative purposes.  At September 30, 2000, the  Company
had  forward  exchange  contracts  totaling  $19.2  million  with  an
unrealized  loss  of approximately $205,000.  The Company's  earnings
may  also  be affected by changes in short-term interest rates  as  a
result of cash balances, short-term investments and borrowings  under
its line of credit facility.

<PAGE>


                     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.

           (a) Exhibits:

            27.01 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, 2000.

<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




November 13, 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            22


<PAGE>