Attached files

file filename
10-K - FORM 10-K - PHOENIX FOOTWEAR GROUP INCd10k.htm
EX-21 - SUBSIDIARIES OF REGISTRANT - PHOENIX FOOTWEAR GROUP INCdex21.htm
EX-24 - POWER OF ATTORNEY - PHOENIX FOOTWEAR GROUP INCdex24.htm
EX-32.1 - CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350 - PHOENIX FOOTWEAR GROUP INCdex321.htm
EX-31.2 - CERTIFICATION OF DENNIS T. NELSON - PHOENIX FOOTWEAR GROUP INCdex312.htm
EX-31.1 - CERTIFICATION OF RUSSELL D. HALL - PHOENIX FOOTWEAR GROUP INCdex311.htm
EX-10.51 - 4TH AMEND TO FORBEARANCE AGREEMENT & 6TH AMEND TO CREDIT & SECURITY AGREEMENT - PHOENIX FOOTWEAR GROUP INCdex1051.htm

EXHIBIT 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement Nos. 333-139788, 333-139789, 333-117245, 333-116391 and 333-69066 on Form S-8 of our report dated March 30, 2010, relating to the consolidated financial statements and the financial statement schedule of Phoenix Footwear Group, Inc. and Subsidiaries, appearing in this annual report on Form 10-K for the year ended January 2, 2010. Our report contains an explanatory paragraph regarding the Company’s ability to continue as a going concern.

/s/ Mayer Hoffman McCann P.C.

San Diego, California

March 30, 2010