EXHIBIT 23(b)        NOTICE REGARDING LACK OF CONSENT OF ARTHUR ANDERSEN LLP

Section 11(a) of the Securities Act of 1933 (the "Securities Act") provides that any person acquiring a security pursuant to a registration statement may
assert a claim against every accountant who has with its consent been named as having prepared or certified any part of the registration statement, or as having prepared or certified any report or
valuation that is used in connection with the registration statement, if that part of the registration statement at the time it becomes effective contains an untrue statement of a material fact, or
omits a material fact required to be stated therein or necessary to make the statements therein not misleading (unless it is proved that at the time of such acquisition such person knew of such
untruth or omission).

The
Form 10-K to which this notice is filed as an exhibit is incorporated by reference into the following registration statement (the "Registration Statement") filed
by Haggar Corp. (the "Company") with the Securities and Exchange Commission ("SEC"), and, for purposes of determining any liability under the Securities Act, is deemed to be a new registration
statement for the Registration Statement into which it is incorporated by reference:

Form S-8,
File No. 033-75676 (filed February 25, 1994)

On
April 1, 2002, the Audit Committee of the Board of Directors of the Company dismissed Arthur Anderson LLP ("Arthur Andersen") as its independent auditors and engaged
PricewaterhouseCoopers LLP ("PWC") to serve as its independent auditors for the fiscal year ending September 30, 2002. The decision to dismiss Arthur Andersen and engage PWC was made by the by
the Company's Audit Committee and was effective immediately. For additional information, see the Company's Current Report on Form 8-K filed with the SEC on April 2, 2002. The
Company has been unable to obtain Arthur Andersen's written consent to the incorporation by reference into the Registration Statements of Arthur Andersen's audit report with respect to the Company's
consolidated financial statements as of September 30, 2001, and September 30, 2000, and for the fiscal years then ended. Under these circumstances, Rule 437a under the Securities
Act permits the Company to file this Form 10-K without a written consent from Arthur Andersen. As a result, however, Arthur Andersen will not have any liability under
Section 11(a) of the Securities Act for any untrue statements of a material fact contained in the financial statements audited by Arthur Andersen or any omissions of a material fact required to
be stated therein. Accordingly, you would be unable to assert a claim against Arthur Andersen under Section 11(a) of the Securities Act for any purchases of the Company's securities pursuant to
the Registration Statement made on or after the date of this Form 10-K. To the extent provided in Section 11(b)(3)(C) of the Securities Act, however, other persons who are
liable under Section 11(a) of
the Securities Act, including the Company's officers and directors, may still rely on Arthur Andersen's original audit reports as being made by an expert for purposes of establishing a due diligence
defense under Section 11(b) of the Securities Act.

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