EXHIBIT 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated March 6, 2006 relating to our audit of
the consolidated financial statements as of December 31, 2005 and 2004 and for
the years in the three-year period ended December 31, 2005, and our report dated
March 6, 2006 on our audit of Management's Annual Report on Internal Control
Over Financial Reporting and the Effectiveness of Internal Control Over
Financial Reporting of Steven Madden, Ltd., which appear in the Company's Annual
Report on Form 10-K for the fiscal year ended December 31, 2005, filed with the
Securities and Exchange Commission on March 14, 2006.


/s/ EISNER LLP

New York, New York
November 6, 2006