<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, 1999
                                  
                                  
   (  )  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, 1999

     Class A Common Stock ( $.01 par value)              7,314,236
     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, 1999 and December 31, 1998..3

     Consolidated Statements of Income for the three months ended
     March 31, 1999 and 1998.................................................5

     Consolidated Statement of Changes in Shareholders' Equity for the three
     months ended March 31, 1999.............................................6

     Consolidated Statements of Cash Flows for the three months ended
     March 31, 1999 and 1998.................................................7

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

Item 2. Management's Discussion and Analysis of Financial Condition
     and Results of Operations..............................................10

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>                                                                    
Item 1.  Financial Statements
<TABLE>
           Kenneth Cole Productions, Inc. and Subsidiaries
                                  
                     Consolidated Balance Sheets


<CAPTION>
                                                  March 31,      December 31,
                                                    1999            1998
                                                 (Unaudited)
<S>                                           <C>              <C>
Assets                                                       
Current assets:                                             
Cash                                           $  5,773,000     $ 13,824,000
Due from factors                                 32,838,000       19,552,000
Accounts receivable, net                          3,735,000        4,874,000
Inventories                                      34,171,000       32,957,000
Prepaid expenses and other current assets         1,053,000        1,735,000
Deferred taxes                                      718,000          718,000
                                               ------------     ------------
Total current assets                             78,288,000       73,660,000
                                                             
Property and equipment - at cost, less           15,804,000       16,171,000
accumulated depreciation

Other assets:                                                
Deposits and deferred taxes                       2,716,000        3,106,000
Deferred compensation plans assets                5,328,000        3,743,000
                                               ------------     ------------ 
Total other assets                                8,044,000        6,849,000
                                               ------------     ------------  
Total assets                                   $102,136,000     $ 96,680,000
                                               ============     ============

</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,
                                                    1999            1998
                                                 (Unaudited)
<S>                                           <C>              <C> 
Liabilities and shareholders' equity                       
Current liabilities:                                      
Accounts payable                               $  9,480,000     $ 10,644,000
Accrued expenses and other current liabilities    2,923,000        4,634,000
Income taxes payable                              2,968,000        1,738,000
                                               ------------     ------------ 
Total current liabilities                        15,371,000       17,016,000
                                                           
Deferred compensation                             5,328,000        3,743,000
Other                                             2,534,000        2,232,000
                                                           
Commitments and contingencies                              
                                                           
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, 7,637,568 and         
 7,609,697 issued in 1999 and 1998                   76,000           76,000
Class B common stock, par value $.01,                                  
 6,000,000 shares authorized, 5,785,398
 outstanding in 1999 and 1998                        58,000           58,000
Additional paid-in capital                       22,703,000       22,284,000
Accumulated other comprehensive income              139,000           74,000
Retained earnings                                60,895,000       56,165,000
                                               ------------     ------------
                                                 83,871,000       78,657,000
Class A Common Stock in treasury, at cost,                 
 350,000 shares                                  (4,968,000)      (4,968,000)
                                               ------------     ------------
Total shareholders' equity                       78,903,000       73,689,000
                                               ------------     ------------ 
Total liabilities and shareholders'equity      $102,136,000     $ 96,680,000
                                               ============     ============
</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,
                                                    1999             1998
<S>                                             <C>             <C>  
Net sales                                        $ 63,533,000    $ 52,029,000
Licensing revenue                                   2,510,000       1,656,000
                                                 ------------    ------------
Net revenue                                        66,043,000      53,685,000
Cost of goods sold                                 36,596,000      30,100,000
                                                 ------------    ------------
Gross profit                                       29,447,000      23,585,000
                                                   
Selling, general and administrative expenses       21,596,000      16,926,000
                                                 ------------    ------------  
Operating income                                    7,851,000       6,659,000
                                                   
Interest income, net                                   99,000         106,000
                                                 ------------    ------------ 
Income before provision for income taxes            7,950,000       6,765,000
Provision for income taxes                          3,220,000       2,672,000
                                                 ------------    ------------ 
Net income                                       $  4,730,000    $  4,093,000
                                                 ============    ============ 
Earnings per share:                               
         Basic                                          $ .36           $ .31
         Diluted                                        $ .35           $ .30
                                                  
Shares used to compute earnings per share:
         Basic                                     13,061,000      13,229,000
         Diluted                                   13,518,000      13,696,000
</TABLE>                                                  
                                                                     
                                  


            See accompanying notes to consolidated financial statements

<PAGE>
<TABLE>
              Kenneth Cole Productions, Inc. and Subsidiaries
                                  
          Consolidated Statement of Changes in Shareholders' Equity
                                 (Unaudited)


                            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, 1999       7,609,697  $76,000   5,785,398  $58,000   $22,284,000
                                                  
Net income                                        
                                                  
Foreign currency                         
 translation adjustments

Comprehensive income
                                                  
Exercise of stock options,  
 including tax benefit    27,871                                     419,000
                       -----------------------------------------------------
Shareholders' equity 
 March 31, 1999        7,637,568  $76,000   5,785,398  $58,000   $22,703,000 
                       =====================================================
</TABLE>
<TABLE>
<CAPTION>              
                     Accumulated  
                        Other                   Treasury Stock
                    Comprehensive Retained    Number of             
                       Income     Earnings     Shares      Amount       Total
<S>                   <C>       <C>          <C>       <C>          <C> 
Shareholders' equity         
 January 1, 1999       $ 74,000  $56,165,000  (350,000) $(4,968,000) $78,689,000
                                                          
Net income                         4,730,000                           4,730,000
                                                          
Foreign currency                                          
 translation adjustments 65,000                                           65,000
                                                                     -----------
Comprehensive income                                                   4,795,000
                                                          
Exercise of stock options, 
 including tax benefit                                                   419,000
                       ---------------------------------------------------------
Shareholders' equity              
   March  31, 1999     $139,000  $60,895,000  (350,000) $(4,968,000) $78,903,000
                       =========================================================
</TABLE>                                                                     
         See accompanying notes to consolidated financial statements.

<PAGE>
<TABLE>                                                                    
                Kenneth Cole Productions, Inc. and Subsidiaries
                      Consolidated Statements of Cash Flows
                                 (Unaudited)                                  
<CAPTION>                                  
                                                       Three Months Ended
                                                            March 31,
                                                       1999          1998
<S>                                              <C>           <C>
Cash flows from operating activities                   
Net income                                        $  4,730,000  $  4,093,000
Adjustments to reconcile net income to net cash
 used in operating activities:
  Depreciation and amortization                        803,000       677,000
  Unrealized gain on deferred compensation            (766,000)     (246,000)
  Provision for bad debts                              320,000        15,000
  Changes in assets and liabilities:                     
   Increase in due from factors                    (13,286,000)   (5,099,000)
   Decrease in accounts receivable                     819,000       393,000
   Increase in inventories                          (1,214,000)   (4,566,000)
   Decrease (increase) in prepaid expenses &      
       other current assets                            682,000      (342,000)
   Increase in other assets                           (429,000)     (330,000)
   (Decrease) increase in accounts payable          (1,164,000)    2,483,000
   Increase in income taxes payable                  1,373,000     1,635,000
   Decrease in accrued expenses and
       other current liabilities                    (1,714,000)     (519,000)
   Increase in other non-current liabilities         1,931,000       423,000
                                                  ------------  ------------   
Net cash used in operating activities               (7,915,000)   (1,383,000)
                                                  
Cash flows from investing activities                   
Acquisition of property and equipment, net            (436,000)   (1,273,000)
                                                  ------------  ------------
Net cash used in investing activities                 (436,000)   (1,273,000)

Cash flows from financing activities                   
Proceeds from exercise of stock options                276,000       896,000
Principal payments on capital lease obligations        (41,000)  
                                                  ------------  ------------
Net cash provided by financing activities              235,000       896,000

Effect of exchange rate changes on cash                 65,000        12,000
                                                  ------------  ------------
Net decrease in cash                                (8,051,000)   (1,748,000)
Cash, beginning of period                           13,824,000     8,803,000
                                                  ------------  ------------
Cash, end of period                               $  5,773,000  $  7,055,000
                                                  ============  ============
Supplemental disclosures of cash flow information
Cash paid during the period for:                          
  Interest                                        $     46,000  $      4,000
  Income taxes                                    $  1,847,000  $  1,037,000
</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  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, 1999  are
not  necessarily indicative of the results that may be  expected  for
the   year  ended  December  31,  1999.   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, 1998.

     The  consolidated  balance  sheet  at  December  31,  1998,   as
presented,  was derived from the audited financial statements  as  of
December 31, 1998 included in the Company's Form 10-K.

2.  Comprehensive Income

     In  1998,  the Company adopted Statement of Financial Accounting
Standards  No.  130  "Reporting Comprehensive Income"  ("SFAS  130").
Comprehensive  income  is  generally  defined  as  all   changes   in
shareholder's equity exclusive of transactions with owners.  SFAS 130
requires  the disclosure of comprehensive income and its  components.
The  Company has chosen to disclose other comprehensive income in the
Statement  of Changes in Shareholder's Equity.  Comprehensive  income
amounted  to  $4,795,000 and $4,105,000 for the  three  months  ended
March 31, 1999 and 1998, respectively.

3.  Derivative Instruments and Hedging Activities

     In  June  1988, 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 January 1, 2000.   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.
<PAGE>
           Kenneth Cole Productions, Inc. and Subsidiaries
                Consolidated Statements of Cash Flows
                             (Unaudited)

4.  Segment Information
<TABLE>
  Financial  information of the Company's reportable segments  is  as
follows (in thousands):
<CAPTION>  
                                             Three Months Ended
                                               March 31, 1999
                                           Consumer
                               Wholesale    Direct     Licensing    Totals
<S>                           <C>         <C>         <C>          <C> 
Revenues from external       
 customers                     $ 43,403    $ 20,134    $  2,506     $ 66,043
Intersegment revenues             5,974                                5,974
Segment income before                                   
 provision for income taxes       6,353       2,686       2,021       11,060 
Segment assets                   73,473      29,624         820      103,917

                                             Three Months Ended
                                               March 31, 1998
                                           Consumer
                               Wholesale    Direct     Licensing    Totals
<S>                           <C>         <C>         <C>          <C> 
Revenues from external
 customers                     $ 39,216    $ 12,813    $  1,656     $ 53,685
Intersegment revenues             5,392                                5,392
Segment income before                                   
 provision for income taxes       6,675       1,198       1,229        9,102
Segment assets                   63,280      23,428       1,441       88,149
</TABLE>
<TABLE>
<PAGE>
The  reconciliation  of  the Company's reportable  segment  revenues,
profit and loss, and assets are as follows (in thousands):
<CAPTION>
                                          Three Months Ended
                                    March 31, 1999  March 31, 1998
<S>                                     <C>         <C>
Revenues                                    
Revenues for external customers          $ 66,043    $ 53,685
Intersegment revenues                       5,974       5,392
Elimination of intersegment revenues       (5,974)     (5,392)
                                         --------    --------
   Total consolidated revenues           $ 66,043    $ 53,685
                                         ========    ========                
Income                                      
Total profit for reportable segments     $ 11,060    $   9,102
Elimination of intersegment profit         (2,101)      (1,373)
Unallocated corporate overhead             (1,009)        (964)
                                         --------    ---------
    Total income before income taxes     $  7,950    $   6,765
                                         ========    =========
Assets                                      
Total assets for reportable segments     $103,917    $  88,149
Elimination of inventory profit            
  in consolidation                         (1,781)      (1,211)
                                         --------    ---------
   Total consolidated assets             $102,136    $  86,938
                                         ========    =========
</TABLE>                                            
<PAGE>
                 MANAGEMENT'S DISCUSSION AND ANALYSIS OF
              FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Item 2.  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 sales for the quarter ended March  31,  1999  and
March 31, 1998.
<TABLE>
<CAPTION>
                                         Three Months Ended
                                              March 31,
                                        1999            1998
<S>                               <C>      <C>       <C>       <C>
Net sales                          63,533   96.2%     52,029    96.9%
Licensing revenue                   2,510    3.8       1,656     3.1
Net revenue                        66,043  100.0      53,685   100.0
Gross profit                       29,447   44.6      23,585    43.9
Selling, general and           
  administrative expenses          21,596   32.7      16,926    31.5
Operating income                    7,851   11.9       6,659    12.4
Interest income, net                   99     .1         106      .2
Income before income taxes          7,950   12.0       6,765    12.6
Income tax expense                  3,220    4.8       2,672     5.0
Net income                          4,730    7.2       4,093     7.6
</TABLE>
Three Months Ended March 31,1999 Compared to Three Months Ended March
31,1998

     Consolidated net revenues increased 23.0% to $66.0  million  for
the  three months ended March 31, 1999 compared to $53.7 million  for
the  three  months ended March 31, 1998.  This increase is  primarily
due  to  volume  increases  in  the  Company's  Consumer  Direct  and
Licensing business segments.

     Wholesale  net  sales  (including sales to its  Consumer  Direct
business  segment)  increased $4.8 million or  10.7%  for  the  three
months  ended March 31, 1999 to $49.4 million from $44.6 million  for
the  three  months ended March 31, 1998.  This increase is  primarily
attributable  to  an increase in sales of mens footwear  and  Kenneth
Cole  Reaction  women's footwear, which increased approximately  70%,
partially  offset  by  a reduction in sales of  the  Company's  other
women's  footwear  product lines.  The overall  increase  is  due  to
increased  sales  to  new  and existing customers  due  to  continued
growing  consumer acceptance of Kenneth Cole New York  as  a  premier
lifestyle brand.

     Net  sales  in  the Company's Consumer Direct segment  increased
$7.3  million  or 57.1% to $20.1 million for the three  months  ended
March  31, 1999 compared to $12.8 million for the three months  ended
March  31, 1998.  The improvement in net sales is due to the increase
in  number of stores as well as a comparable stores sales increase of
17.3%.   Retail  stores opened since March 31, 1998 contributed  $5.1
million  of net sales during the three month period ended  March  31,
1999.   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 lifestyle brand, thereby increasing consumer demand  and
awareness.
     Licensing revenue increased 51.6% to $2.5 million for the  three
months  ended  March 31, 1999 from $1.7 million for the three  months
ended   March  31,  1998.   This  increase  primarily  reflects   the
incremental revenues in sales of existing licensees.

     Consolidated  gross  profit  as  a  percentage  of  net  revenue
increased  to  44.6% for the three months ended March 31,  1999  from
43.9%  for  the comparable period last year.  The Company's wholesale
gross  profit (including gross profit on sales to the Consumer Direct
segment)  increased 10.0% to $17.0 million (34.4%  of  net  wholesale
sales)  for the three months ended March 31, 1999 from $15.4  million
(34.6%  of net wholesale sales) for the three months ended March  31,
1998.   Wholesale  gross  profit as a  percentage  of  net  wholesale
revenues  decreased nominally as a result of lower gross  margins  on
sales  of  womens' footwear due to a very challenging women's  retail
enviroment.

     The  Consumer Direct segment's gross profit percentage was 51.8%
for the three months ended March 31, 1999 compared with 50.3% for the
comparable  period last year.  The increase in Consumer Direct  gross
profit  percentage  was attributable to higher initial  mark-ups  and
lower  markdowns as a percentage of sales.  Since the Consumer Direct
gross  profit  percentage is significantly higher than the  Company's
Wholesale  gross  profit percentage, as sales of the Consumer  Direct
segment  represent a larger percentage of consolidated net  revenues,
the  consolidated gross profit percentage increases.  Net sales  from
the  Consumer  Direct segment were 30.5% of net consolidated  revenue
for  the three months ended March 31, 1999 compared to 23.9% for  the
three months ended March 31, 1998.
     
     Licensing  revenue, which has no associated cost of goods  sold,
increased  as  a  percentage of net revenues to 3.8%  for  the  three
months  ended  March 31, 1999 compared to 3.0% for the  three  months
ended March 31, 1998.

     Selling, general and administrative expenses, including shipping
and  warehousing, increased 27.6% to $21.6 million (or 32.7%  of  net
revenues)  for  the  three months ended March  31,  1999  from  $16.9
million  (or 31.5% of net revenues) for the three months ended  March
31,  1998.   The increase was primarily attributable to the Company's
marketing  and  public relations expenditures to build the  Company's
brands and promote the Kenneth Cole lifestyle image and the expansion
of  the  Company's  Consumer  Direct  segment.   The  increase  as  a
percentage of net revenues is due to the growth in the number of  the
Company's  retail and outlet stores, which operate at a  higher  cost
structure than its Wholesale segment.

      The Company's provision for income taxes has increased to 40.5%
of  income  before taxes for the three month  period ended March  31,
1999  from 39.5% in the corresponding period last year.  The increase
is  due  to  the  relative level of earnings in  the  various  taxing
jurisdictions to which the Company's earnings are subject.

     As  a  result of the foregoing, operating income increased 17.9%
for  the three months ended March 31, 1999 to $7.9 million (11.9%  of
net  revenue) from $6.7 million (12.4% of net revenue) for the  three
months ended March 31, 1998.

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 $7.9 million for the
three  months ended March 31, 1999, compared to $1.4 million used  in
operating activities for the three months ended March 31, 1998.   The
increase in cash flow used in operations is primarily attributable to
the  timing  of  customer receipts and the payment of trade  accounts
payable.  At March 31, 1999 and December 31, 1998 working capital was
$62.9 million and $56.6 million, respectively.

     The  Company  currently has a line of credit  which  allows  for
borrowings and letter of credits up to a maximum of $25.0 million  to
finance working capital requirements.  Open letters of credit in  the
amount of $.5 million reduced the amount available under the line  of
credit from $25.0 million to $24.5 million at March 31, 1999.

     Capital expenditures totaled approximately $.4 million and  $1.3
million  for  the  three  months  ended  March  31,  1999  and  1998,
respectively.  Expenditures  on  furniture,  fixtures  and  leasehold
improvements  for  new  retail  store openings  and  expansions  were
approximately $.3 million and $1.0 million for the three months ended
March  31,  1999  and  March 31, 1998, respectively.   The  remaining
expenditures  were primarily for leasehold improvements,  information
systems, and equipment for the Company's offices and warehouse.

     The  Company entered into a 15-year lease, which over  the  next
five year period, will provide the Company with approximately 120,000
square  feet  of office space, enabling it to relocate its  corporate
headquarters  within  New  York  City.   The  Company  is   currently
evaluating the capital expenditure requirements associated with  this
move.

     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.
<PAGE>
Year 2000

           The  Year 2000 problem is the result of computer  programs
being  written  using  two  digits rather than  four  to  define  the
applicable  year.  Certain information technology systems  and  their
associated software may recognize a date using "00" as the year  1900
rather  than  the  year 2000, which could result in  miscalculations,
system  failures or other computer errors.  In addition,  like  every
other business, the Company is at risk from Year 2000 failures on the
part of its major business suppliers, distributors, licensees as well
as  potential failures from public and private infrastructure service
providers.   System  failures resulting from the  Year  2000  problem
could adversely effect operations and financial results in all of the
Company's  business segments.  Failures may cause  loss  of  electric
power   or  certain  communication  links,  disruptions  to  business
operations  including delayed deliveries from suppliers,  disruptions
to  the  channels  of  distribution as well  as  disruptions  to  the
Company's own distribution center and retailing operations.

       The   Company   believes  that  by  replacing,   rather   than
reprogramming, its wholesale distribution and financial systems  with
newer   technologically   advanced   systems   that   offer   greater
functionality and enhanced reporting, the Year 2000 problem  will  be
mitigated.   However, if such replacements are not made, or  are  not
completed timely, the Year 2000 problem could have a material  impact
on the operations of the Company.

       The  Company  has  adopted  a  five-phase  Year  2000  program
consisting  of  the  following:  Phase  I  -  identification  of  the
components of the Company's systems, equipment and suppliers that may
be  vulnerable to Year 2000 problems; Phase II - assessment of  items
identified in Phase I; Phase III - remediation or replacement of non-
compliant  systems;  Phase  IV - testing of  systems  and  components
following  replacement; and Phase V - developing  contingency  plans.
The Company has completed Phase I and Phase II.

     Phase III - Remediation or replacement of non-compliant systems.
This phase involves creating plans, providing necessary resources and
executing  remedial strategies.  The Company's critical  systems  are
being replaced with newer advanced systems that are already Year 2000
compliant.    The   Company's  financial  systems  were   implemented
effective  January 1, 1999.  The wholesale selling  and  distribution
system  is warranteed as Year 2000 compliant and is scheduled  to  be
tested  during  the  second quarter of 1999, and implemented  at  the
close of the quarter.

       Phase  IV  -  Testing  of  systems  and  components  following
replacement.   This phase includes testing functionality  and  system
compliance.   Of  the Company's information systems,  the  financial,
warehousing and EDI systems currently in-place have been  tested  and
are Year 2000 compliant.  The Company's retail systems, which are run
by  a  third  party  provider,  have been  warranteed  as  Year  2000
compliant  and the Company's point-of-sale and credit card processing
have  been  successfully tested.  The Company  is  working  with  its
wholesale  and  distribution  systems software  provider  to  program
enhanced  functionality designed specifically  for  fashion  footwear
businesses.  However, the existing standard base system is Year  2000
compliant  and  is  capable of running the Company's  business.   The
updated  system  is planned to be implemented at  the  close  of  the
second quarter of 1999.



      Phase  V  -  Contingency planning.  This  phase  addresses  any
remaining  open issues expected in 1999 and thereafter.   Based  upon
its  efforts  to date, the Company believes that all of its  critical
information technology and non-information technology will remain  up
and  running  beyond January 1, 2000.  Accordingly, the Company  does
not  currently anticipate that internal systems failures will  result
in  any  material  adverse  effect to  its  operations  or  financial
condition.   As a contingency plan for its wholesale and distribution
systems   that  are  not  yet  implemented,  the  Company  plans   on
implementing  the existing standard base system, which  is  certified
Year 2000 compliant and has already been installed and tested by  the
Company.

      Third-Party  Relationships.   In  addition  to  addressing  the
Company's   internal   systems  and   equipment,   the   Company   is
communicating  with significant suppliers, vendors  and  other  third
parties with whom the Company has a significant business relationship
with,  to  determine their state of readiness with  respect  to  Year
2000.   To date, the Company is not aware of any third-party  with  a
Year 2000 issue that would materially impact the Company's results of
operations.   However, failure of significant suppliers,  vendors  or
other  third parties to timely address and remedy Year 2000  problems
or  to develop and effect appropriate contingency plans could have  a
material  adverse  effect  on  the  Company's  operations.    Various
fallback  plans are being considered, including the use of electronic
spreadsheets  and manual work-arounds (e.g., written purchase  orders
and  bulk distributions).  In addition, the Company believes that the
geographically  disbursed  nature  of  its  business  and  its  large
supplier and vendor base mitigates such potential adverse effects.

     The  Company does not expect the costs associated with its  Year
2000  efforts to be material to the Company's financial condition  or
results of operations.  The total cost of purchasing and implementing
the  new  information  systems, including addressing  the  Year  2000
problem is estimated at $2.0 million, of which approximately $675,000
has  been expensed to date and $1.0 million spent on new software and
hardware.   The  Company's  cost  estimates  do  not  include   costs
associated  with addressing and resolving issues as a result  of  the
failure of third parties to become Year 2000 compliant.  The costs of
the   Year  2000  project  are  being  funded  through  both  leasing
arrangements and operating cash flows.

     The  Company believes that it will be able to satisfy  its  cash
requirements  for  1999,  including  requirements  for   its   retail
expansion,  new  corporate  office  space  and  information   systems
improvements, primarily with cash flow from operations,  supplemented
by borrowings under its line of credit.


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 operation, market risks  and  Year  2000
issues.   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.
<PAGE>
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 contracts.  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.   A  two percent increase in interest rates  affecting  the
Company's  credit facility would not have a material  effect  on  the
Company's projected 1999 and 1998 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.

          (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 March 31, 1999.
                                  
<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 10, 1999                            /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            18