Phillips-Van Heusen (ticker: PVH, exchange: New York Stock Exchange (.N)) News Release - Nov. 20, 2006


Phillips-Van Heusen Corporation Reports 2006 Third Quarter Results

    --  Third Quarter EPS of $0.89 Exceeds Guidance by $0.07

    --  Full Year EPS Guidance Increased

    Business Editors

NEW YORK--(BUSINESS WIRE)--Nov. 20, 2006--Phillips-Van Heusen Corporation (NYSE: PVH) reported third quarter 2006 results.

GAAP Earnings

Third quarter 2006 GAAP net income was $50.8 million, or $0.89 per share, compared with third quarter 2005 GAAP net income of $40.3 million, or $0.73 per share. For the nine months, GAAP net income was $128.5 million, or $2.19 per share, in 2006 compared with $88.8 million, or $1.44 per share, in 2005.

Non-GAAP Earnings

The discussions in this release that refer to non-GAAP earnings per share exclude certain items which are described under the heading "Non-GAAP Exclusions."

For the third quarter of 2006, there were no non-GAAP exclusions and, thus, no non-GAAP earnings per share. GAAP earnings per share of $0.89 was $0.07 to $0.09 ahead of previous guidance and a 25% improvement over third quarter 2005 non-GAAP earnings per share of $0.71. For the nine months, non-GAAP earnings per share was $2.16 in 2006 compared with $1.52 in 2005, an increase of 42%.

The third quarter earnings per share improvement was driven by strong sales performance coupled with a significant improvement in gross margin. In the Calvin Klein licensing business, operating earnings increased 31% and operating margins were up almost 700 basis points, reflecting the significant leverage inherent in the licensing business model. The Company's wholesale and retail businesses grew operating earnings a combined 17% on 6% sales growth, as strong product sell-throughs drove gross margin improvements in the quarter.

Revenues

Total revenues in the third quarter of 2006 increased 7% to $568.3 million from $533.2 million in the prior year. Revenue growth was driven by an 11% increase in Calvin Klein royalties due to continued growth from existing and new licensees. The licensed Calvin Klein fragrance business showed particular strength, as women's Euphoria continued to perform exceptionally well and was joined by the global launch of men's Euphoria. The positive comp store performance that the Company's outlet retail business experienced in the first half of the year continued and accelerated during the quarter, with comp store sales growth of 11%. In addition, revenues benefited from the growth across all of the Company's wholesale sportswear businesses, but were partially offset by an anticipated sales decrease in the Company's wholesale dress shirt business reflecting the residual impact of the Federated/May door closings for the year.

For the nine months, total revenues increased 6% to $1,533.6 million in 2006 from $1,448.8 million in 2005.

Balance Sheet

The Company ended the quarter with $358.6 million in cash, an increase of $188.3 million compared with the prior year's third quarter. Receivables ended the quarter 11% below prior year levels, reflecting strong collections. Inventories ended the quarter on plan, up 7% from last year and in line with the Company's sales growth projections for the fourth quarter. The Company's higher year over year cash position, coupled with higher investment rates of return, resulted in a 46% decrease in net interest expense for the third quarter.

CEO Comments

Commenting on these results, Emanuel Chirico, Chief Executive Officer, noted, "We are extremely pleased with our third quarter results, which continue the positive trends we experienced in the first half of this year. The strength of the Calvin Klein brand and the execution of our business model for that brand continue to be key drivers in our earnings growth. The performance of Calvin Klein, along with the growth exhibited by our outlet retail and wholesale sportswear businesses, enabled us to again exceed our previous guidance."

Mr. Chirico continued, "During the third quarter, we announced our agreement to acquire Superba, Inc., a leading neckwear company with estimated 2006 revenues of $140 million. The deal is expected to be effective January 1, 2007 and will be modestly accretive to 2007 earnings. This acquisition is consistent with our strategy of adding brands or product categories that are synergistic and complement our existing businesses, in this case, dress shirts."

Mr. Chirico concluded, "Our brands continue to perform extremely well across all channels of distribution, enabling us to intensify the investments we are making in marketing our brands. During this upcoming holiday season, we are planning a $20 million increase in national advertising spending to support our Calvin Klein, Van Heusen, IZOD and Arrow brands. We believe that in the context of the changing retail landscape it is critical to take our message directly to consumers. We feel that this continued commitment to the long-term strength of our brands will pay dividends in the future."

    2006 Earnings Guidance

    GAAP Earnings Per Share

For the fourth quarter of 2006, GAAP earnings per share is projected to be $0.43, which compares with $0.41 in 2005. For the full year 2006, GAAP earnings per share is projected to be $2.60, which compares with $1.85 in 2005.

Non-GAAP Earnings Per Share

For the fourth quarter of 2006, the Company expects no non-GAAP adjustments to projected GAAP earnings per share of $0.43. This represents a 19% improvement over fourth quarter 2005 non-GAAP earnings per share of $0.36. Included in the projection for the fourth quarter of 2006 is a $20 million increase in national advertising expense over the prior year's fourth quarter.

For the full year 2006, non-GAAP earnings per share estimates are being increased to $2.59 from $2.46 to $2.50. This represents a 38% improvement over full year 2005 non-GAAP earnings per share of $1.88. Included in the 2006 projection is a $22 million increase in national advertising expense over 2005.

Revenues

The Company projects fourth quarter 2006 revenues to be in a range of $528 million to $532 million, which represents an increase of 15% to 16% over last year. Total revenues for the full year 2006 are expected to be $2.06 billion to $2.07 billion, which represents an increase of 8% over last year.

The Company's 2006 revenues and earnings guidance does not reflect the impact of the pending acquisition of Superba, Inc., which would not be expected to have a material effect on 2006 revenues and earnings.

2007 Earnings Guidance

The Company believes 2007 earnings per share will grow to a range of $2.97 to $3.05, which represents growth of 15% to 18% over 2006 projected non-GAAP earnings per share of $2.59. Revenues are projected to grow 5% to 7% in 2007. The Company's 2007 revenues and earnings guidance does not reflect the impact of the pending Superba acquisition, which is expected to be modestly accretive to earnings after giving effect to anticipated integration costs.

Non-GAAP Exclusions

Non-GAAP earnings per share in 2006 excludes (a) a one time pre-tax gain of $32.0 million associated with the sale on January 31, 2006 by the Company of minority interests in certain entities that operate various licensed Calvin Klein jeans and sportswear businesses in Europe and Asia; (b) pre-tax costs of $11.3 million associated with the closing in May 2006 of the Company's apparel manufacturing facility in Ozark, Alabama; (c) pre-tax costs of $10.5 million resulting from the departure in February 2006 of Mark Weber, the Company's former Chief Executive Officer and (d) an inducement payment of $10.2 million and costs of $0.7 million associated with the secondary common stock offering completed in the second quarter of 2006.

Non-GAAP earnings per share in 2005 is presented as if stock options had been expensed under the provisions of SFAS 123 ($0.02 per share effect in the third quarter, $0.10 per share effect in the nine months, $0.05 per share effect in the fourth quarter and $0.15 per share effect for the year) and excludes an inducement payment of $12.9 million and costs of $1.3 million associated with the secondary common stock offering completed in the second quarter of 2005.

Please see reconciliations of GAAP to non-GAAP earnings per share for 2005 and 2006.

The Company webcasts its conference calls to review its earnings releases. The Company's conference call to review its third quarter earnings release is scheduled for Tuesday, November 21, 2006 at 11:00 a.m. EST. Please log on either to the Company's web site at www.pvh.com and go to the News Releases page or to www.companyboardroom.com to listen to the live webcast of the conference call. The webcast will be available for replay for one year after it is held, commencing approximately two hours after the live broadcast ends. Please log on to www.pvh.com or www.companyboardroom.com as described above to listen to the replay. In addition, an audio replay of the conference call is available for 48 hours starting one hour after it is held. The replay of the conference call can be accessed by calling 1-888-203-1112 and using passcode #4750129. The conference call and webcast consist of copyrighted material. They may not be re-recorded, reproduced, re-transmitted, rebroadcast or otherwise used without the Company's express written permission. Your participation represents your consent to these terms and conditions, which are governed by New York law.

SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995: Forward-looking statements in this press release and made during the conference call / webcast, including, without limitation, statements relating to the Company's future revenues and earnings, plans, strategies, objectives, expectations and intentions, are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Investors are cautioned that such forward-looking statements are inherently subject to risks and uncertainties, many of which cannot be predicted with accuracy, and some of which might not be anticipated, including, without limitation, the following: (i) the Company's plans, strategies, objectives, expectations and intentions are subject to change at any time at the discretion of the Company; (ii) the levels of sales of the Company's apparel, footwear and related products, both to its wholesale customers and in its retail stores, the levels of sales of the Company's licensees at wholesale and retail, and the extent of discounts and promotional pricing in which the Company and its licensees and other business partners are required to engage, all of which can be affected by weather conditions, changes in the economy, fuel prices, reductions in travel, fashion trends, consolidations, repositionings and bankruptcies in the retail industries, repositionings of brands by the Company's licensors and other factors; (iii) the Company's plans and results of operations will be affected by the Company's ability to manage its growth and inventory, including the Company's ability to continue to realize revenue growth from developing and growing Calvin Klein; (iv) the Company's operations and results could be affected by quota restrictions and the imposition of safeguard controls (which, among other things, could limit the Company's ability to produce products in cost-effective countries that have the labor and technical expertise needed), the availability and cost of raw materials (particularly petroleum-based synthetic fabrics, which are currently in high demand), the Company's ability to adjust timely to changes in trade regulations and the migration and development of manufacturers (which can affect where the Company's products can best be produced), and civil conflict, war or terrorist acts, the threat of any of the foregoing, or political and labor instability in the United States or any of the countries where the Company's products are or are planned to be produced; (v) disease epidemics and health related concerns, which could result in closed factories, reduced workforces, scarcity of raw materials and scrutiny or embargoing of goods produced in infected areas; (vi) acquisitions and issues arising with acquisitions and proposed transactions, including without limitation, the ability to integrate an acquired entity into the Company with no substantial adverse affect on the acquired entity's or the Company's existing operations, employee relationships, vendor relationships, customer relationships or financial performance; (vii) the failure of the Company's licensees to market successfully licensed products or to preserve the value of the Company's brands, or their misuse of the Company's brands and (viii) other risks and uncertainties indicated from time to time in the Company's filings with the Securities and Exchange Commission.

This press release includes, and the conference call/webcast will include, certain non-GAAP financial measures, as defined under SEC rules. A reconciliation of these measures is included in the financial information later in this release, as well as in the Company's Current Report on Form 8-K furnished to the SEC in connection with this earnings release, which is available on the Company's website at www.pvh.com and on the SEC's website at www.sec.gov.

The Company does not undertake any obligation to update publicly any forward-looking statement, including, without limitation, any estimate regarding revenues or earnings, whether as a result of the receipt of new information, future events or otherwise.

PHILLIPS-VAN HEUSEN CORPORATION
Consolidated Income Statements
(In thousands, except per share data)

                                        Quarter Ended Quarter Ended
                                          10/29/06      10/30/05
                                        ------------- -------------

Net sales                               $    500,235  $    471,778
Royalty revenues                              52,037        47,559
Advertising and other revenues                15,989        13,844
                                        ------------- -------------
Total revenues                          $    568,261  $    533,181
                                        ============= =============

Gross profit on net sales               $    212,355  $    187,843
Gross profit on royalty, advertising
 and other revenues                           68,026        61,403
                                        ------------- -------------
Total gross profit                           280,381       249,246

Selling, general and administrative
 expenses                                    195,738       177,638
                                        ------------- -------------

Earnings before interest and taxes            84,643        71,608

Interest expense, net                          3,923         7,249
                                        ------------- -------------

Pre-tax income                                80,720        64,359

Income tax expense                            29,947        24,070
                                        ------------- -------------

Net income                                    50,773        40,289

Preferred stock dividends on
 convertible stock                                           3,229
                                        ------------- -------------

Net income available to common
 stockholders                           $     50,773  $     37,060
                                        ============= =============

Diluted net income per common share(1)  $       0.89  $       0.73
                                        ============= =============

Per share impact of expensing stock
 options                                                     (0.02)(2)
                                                      -------------

Diluted net income per common share as
 adjusted                                             $       0.71 (2)
                                                      =============

(1) Please see the Notes to Consolidated Income Statements for a
    reconciliation of diluted net income per common share.

(2) The adjustment to include the impact of expensing stock options
    for 2005 is for illustrative purposes only.  The Company did not
    expense stock options in fiscal 2005.  The Company implemented the
    provisions of SFAS 123R beginning in the first quarter of 2006.
PHILLIPS-VAN HEUSEN CORPORATION
Consolidated Income Statements
(In thousands, except per share data)


                                          Nine Months Ended
                                              10/29/06
                                --------------------------------------

                                  Results
                                   Under                    Non-GAAP
                                   GAAP     Adjustments(1) Results(1)
                                ----------- -------------- -----------

Net sales                       $1,361,543                 $1,361,543
Royalty revenues                   130,384                    130,384
Advertising and other revenues      41,700                     41,700
                                -----------                -----------
Total revenues                  $1,533,627                 $1,533,627
                                ===========                ===========

Gross profit on net sales       $  578,168                 $  578,168
Gross profit on royalty,
 advertising and other revenues    172,084                    172,084
                                -----------                -----------
Total gross profit                 750,252                    750,252

Selling, general and
 administrative expenses           564,148       $(21,829)    542,319

Gain on sale of investments         32,043        (32,043)
                                ----------- -------------- -----------

Earnings before interest
  and taxes                        218,147        (10,214)    207,933

Interest expense, net               13,901                     13,901
                                ----------- -------------- -----------

Pre-tax income                     204,246        (10,214)    194,032

Income tax expense                  75,775         (3,789)     71,986
                                ----------- -------------- -----------

Net income                         128,471         (6,425)    122,046

Preferred stock dividends on
 convertible stock

Preferred stock dividends on
 converted stock                     3,230                      3,230

Inducement payment and offering
 costs                              10,948        (10,948)
                                ----------- -------------- -----------

Net income available to common
 stockholders                   $  114,293       $  4,523  $  118,816
                                =========== ============== ===========

Diluted net income per common
 share(3)                       $     2.19                 $     2.16
                                ===========                ===========

                                --------------------------------------
Per share impact of expensing
 stock options

Diluted net income per common
 share as adjusted


                                       Nine Months Ended
                                           10/30/05
                             --------------------------------------

                               Results
                                Under                    Non-GAAP
                                GAAP     Adjustments(2) Results(2)
                             ----------- -------------- -----------

Net sales                    $1,292,451                 $1,292,451
Royalty revenues                117,059                    117,059
Advertising and other
 revenues                        39,249                     39,249
                             -----------                -----------
Total revenues               $1,448,759                 $1,448,759
                             ===========                ===========

Gross profit on net sales    $  512,488                 $  512,488
Gross profit on royalty,
 advertising and other
 revenues                       156,308                    156,308
                             -----------                -----------
Total gross profit              668,796                    668,796

Selling, general and
 administrative expenses        504,437                    504,437

Gain on sale of investments
                            ------------                -----------

Earnings before interest
  and taxes                     164,359                    164,359

Interest expense, net            22,555                     22,555
                             -----------                -----------

Pre-tax income                  141,804                    141,804

Income tax expense               53,035                     53,035
                             -----------                -----------

Net income                       88,769                     88,769

Preferred stock dividends on
 convertible stock                9,688                      9,688

Preferred stock dividends on
 converted stock                  2,051                      2,051

Inducement payment and
 offering costs                  14,205       $(14,205)
                             ----------- -------------- -----------

Net income available to
 common stockholders         $   62,825       $ 14,205  $   77,030
                             =========== ============== ===========

Diluted net income per
 common share(3)             $     1.44                 $     1.62
                             ===========                ===========

Per share impact of
 expensing stock options                                     (0.10)(4)
                                                        -----------

Diluted net income per
 common share as adjusted                               $     1.52 (4)
                                                        ===========

(1) Adjustments for the nine months ended October 29, 2006 consist of
    (a) a one time pre-tax gain of $32.0 million associated with the
    sale by the Company on January 31, 2006 of minority interests in
    certain entities that operate various licensed Calvin Klein jeans
    and sportswear businesses in Europe and Asia; (b) pre-tax costs of
    $10.5 million resulting from the departure in February 2006 of
    Mark Weber, the Company's former Chief Executive Officer; (c)
    pre-tax costs of $11.3 million associated with closing the
    Company's apparel manufacturing facility in Ozark, Alabama in May
    2006; and (d) an inducement payment and offering costs of $10.9
    million. The inducement payment and offering costs related to the
    conversion of the Company's remaining outstanding shares of Series
    B convertible preferred stock by the holders of such stock into
    11.6 million shares of common stock and the subsequent sale of
    10.1 million shares of such stock by the holders in May 2006. The
    inducement payment and offering costs include (a) an inducement
    payment of $0.88 per share of common stock received upon
    conversion, or an aggregate of $10.2 million and (b) certain
    costs, totaling $0.7 million, incurred by the Company in
    connection with the secondary common stock offering.  The
    inducement payment was based on the net present value of the
    dividends that the Company would have been obligated to pay the
    holders of the Series B convertible preferred stock through the
    earliest date on which it was estimated that the Company would
    have had the right to convert the Series B convertible preferred
    stock, net of the net present value of the dividends payable on
    the shares of common stock into which the Series B convertible
    preferred stock was convertible over the same period.

(2) Adjustments for the nine months ended October 30, 2005 consist of
    the inducement payment and offering costs related to the
    conversion of a portion of the Company's Series B convertible
    preferred stock by certain holders of such stock into 7.3 million
    shares of common stock and the subsequent sale of the 7.3 million
    common shares by the holders in July 2005.  The inducement payment
    and offering costs include (a) an inducement payment of $1.75 per
    share of common stock sold in the secondary common stock offering,
    or an aggregate of $12.9 million and (b) certain costs, totaling
    $1.3 million, incurred by the Company in connection with the
    secondary common stock offering. The inducement payment was based
    on the net present value of the dividends that the Company would
    have been obligated to pay the holders of the Series B convertible
    preferred stock through the earliest date on which it was
    estimated that the Company would have had the right to convert the
    Series B convertible preferred stock, net of the net present value
    of the dividends payable on the shares of common stock into which
    the Series B convertible preferred stock was convertible over the
    same period.

(3) Please see the Notes to Consolidated Income Statements for a
    reconciliation of diluted net income per common share.

(4) The adjustment to include the impact of expensing stock options
    for 2005 is for illustrative purposes only.  The Company did not
    expense stock options in fiscal 2005.  The Company implemented
    the provisions of SFAS 123R beginning in the first quarter of
    2006.

Notes to Consolidated Income Statements:

1. The Company believes presenting non-GAAP results for the nine
months ended October 29, 2006 and October 30, 2005 provides useful
information to investors because many investors make decisions based
on the ongoing operations of an enterprise.  The Company believes that
investors often look at ongoing operations as a measure of assessing
performance and as a basis for comparing past results against future
results. Thus, the Company believes that the following items do not
represent normal operating items and, as such, has provided
reconciliations to present its ongoing results of operations excluding
these items: (a) the gain associated with the sale by the Company on
January 31, 2006 of minority interests in certain entities that
operate various licensed Calvin Klein jeans and sportswear businesses
in Europe and Asia; (b) costs resulting from the departure in February
2006 of Mark Weber, the Company's former Chief Executive Officer; (c)
costs associated with the May 2006 closing of the Company's apparel
manufacturing facility in Ozark, Alabama; and (d) the May 2006 and
July 2005 inducement payments and offering costs discussed in
footnotes (3) and (4) to Note 2b below.  The results excluding these
items are the basis for certain incentive compensation calculations.
The Company believes that presenting its results including the impact
of expensing stock options for 2005 provides useful information to
investors because this allows investors to compare the Company's
results for 2005 as if stock options were expensed, to its results for
2006 which include the impact of expensing stock options.  The Company
also uses its results excluding items (a) through (d) listed above and
including the impact of expensing stock options to discuss its
business with investment institutions, the Company's Board of
Directors and others.

2a. The Company computed its quarterly diluted net income per common
share as follows:

(In thousands, except per share data)

                                        Quarter Ended Quarter Ended
                                          10/29/06      10/30/05
                                        ------------- -------------

Net income                              $     50,773  $     40,289
                                        ============= =============

Weighted average common shares
 outstanding                                  55,430        42,063
Impact of dilutive stock options and
 warrants                                      1,383         1,777
Impact of assumed convertible preferred
 stock conversion                                           11,566
                                        ------------- -------------

Total shares                                  56,813        55,406
                                        ============= =============

Diluted net income per common share     $       0.89  $       0.73
                                        ============= =============

Per share impact of expensing stock
 options                                                     (0.02)(1)
                                                      -------------

Diluted net income per common share as
 adjusted                                             $       0.71 (1)
                                                      =============

(1) The adjustment to include the impact of expensing stock options
    for 2005 is for illustrative purposes only.  The Company did not
    expense stock options in fiscal 2005.  The Company implemented the
    provisions of SFAS 123R beginning in the first quarter of 2006.

2b. The Company computed its year to date diluted net income per
common share as follows:

(In thousands, except per share data)

                                            Nine Months Ended
                                                10/29/06
                                    ----------------------------------
                                     Results                   Non-
                                      Under                    GAAP
                                      GAAP    Adjustments     Results
                                    --------- -----------    ---------

Net income                          $128,471    $ (6,425)(1) $122,046

Less:
  Preferred stock dividends on
   converted stock                     3,230      (3,230)(2)
  Inducement payment and offering
   costs                              10,948     (10,948)(3)
                                    --------- -----------    ---------

Net income available to common
 stockholders                       $114,293      $7,753     $122,046
                                    ========= ===========    =========

Weighted average common shares
 outstanding                          50,921                   50,921
Impact of dilutive stock options
 and warrants                          1,287                    1,287
Impact of assumed convertible
 preferred stock conversion
Impact of converted preferred stock
                                                   4,321 (5)    4,321
                                    --------- -----------    ---------

Total shares                          52,208       4,321       56,529
                                    ========= ===========    =========

Diluted net income per common share
                                       $2.19                    $2.16
                                    =========                =========

                                    ----------------------------------
Per share impact of expensing stock
 options

Diluted net income per common share
 as adjusted

                                          Nine Months Ended
                                              10/30/05
                                   --------------------------------
                                   Results                   Non-
                                    Under                    GAAP
                                     GAAP   Adjustments    Results
                                   -------- -----------    --------

Net income                         $88,769                 $88,769

Less:
  Preferred stock dividends on
   converted stock                   2,051    $ (2,051)(2)
  Inducement payment and offering
   costs                            14,205     (14,205)(4)
                                   -------- -----------    --------

Net income available to common
 stockholders                      $72,513     $16,256     $88,769
                                   ======== ===========    ========

Weighted average common shares
 outstanding                        36,845                  36,845
Impact of dilutive stock options
 and warrants                        1,928                   1,928
Impact of assumed convertible
 preferred stock conversion         11,566                  11,566
Impact of converted preferred
 stock                                           4,463 (5)   4,463
                                  --------- -----------    --------

Total shares                        50,339       4,463      54,802
                                   ======== ===========    ========

Diluted net income per common
 share                               $1.44                   $1.62
                                   ========                ========

Per share impact of expensing
 stock options                                               (0.10)(6)
                                                           --------

Diluted net income per common
 share as adjusted                                          $ 1.52 (6)
                                                           ========

(1) Includes (a) the gain associated with the sale by the Company on
    January 31, 2006 of minority interests in certain entities that
    operate various licensed Calvin Klein jeans and sportswear
    businesses in Europe and Asia; (b) costs resulting from the
    departure in February 2006 of Mark Weber, the Company's former
    Chief Executive Officer; and (c) costs associated with the closing
    in May 2006 of the Company's apparel manufacturing facility in
    Ozark, Alabama.

(2) Elimination of dividends on preferred stock which would not have
    been included in the EPS computation under the if-converted method
    if the inducement payment and offering costs had not been
    incurred. Eliminating such costs requires an EPS recalculation
    when applying the if-converted method of calculating diluted
    earnings per share.

(3) Elimination of May 2006 inducement payment and offering costs
    associated with the conversion of preferred shares and the sale of
    shares of common stock issued upon conversion. The inducement
    payment and offering costs include (a) an inducement payment of
    $0.88 per share of common stock received upon conversion, or an
    aggregate of $10.2 million, and (b) certain costs, totaling $0.7
    million, incurred by the Company in connection with the secondary
    common stock offering.

(4) Elimination of July 2005 inducement payment and offering costs
    associated with the conversion of preferred shares and the sale of
    the shares of common stock issued upon conversion. The inducement
    payment and offering costs include (a) an inducement payment of
    $1.75 per share of common stock sold in the secondary common stock
    offering, or an aggregate of $12.9 million, and (b) certain costs,
    totaling $1.3 million, incurred by the Company in connection with
    the secondary common stock offering.

(5) Additional shares which would have been included in the EPS
    computation under the if-converted method if the inducement
    payment and offering costs had not been incurred.

(6) The adjustment to include the impact of expensing stock options
    for 2005 is for illustrative purposes only.  The Company did not
    expense stock options in fiscal 2005.  The Company implemented the
    provisions of SFAS 123R beginning in the first quarter of 2006.
PHILLIPS-VAN HEUSEN CORPORATION
Consolidated Balance Sheets
(In thousands)

                                               October 29, October 30,
                                                  2006        2005
                                               ----------- -----------
ASSETS
Current Assets:
  Cash and Cash Equivalents                    $  358,602  $  170,265
  Receivables                                     168,742     189,679
  Inventories                                     280,762     262,874
  Other, including deferred taxes of $23,435
   and $13,666                                     34,397      22,667
                                               ----------- -----------
    Total Current Assets                          842,503     645,485
Property, Plant and Equipment                     157,689     155,566
Goodwill and Other Intangible Assets              920,409     893,225
Other                                              24,308      29,448
                                               ----------- -----------
                                               $1,944,909  $1,723,724
                                               =========== ===========

LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts Payable and Accrued Expenses          $  248,074  $  217,170
Other Liabilities, including deferred taxes of
 $265,704 and $233,141                            393,916     381,665
Long-Term Debt                                    399,535     399,522
Series B Convertible Preferred Stock                          161,926
Stockholders' Equity                              903,384     563,441
                                               ----------- -----------
                                               $1,944,909  $1,723,724
                                               =========== ===========
PHILLIPS-VAN HEUSEN CORPORATION
Business Data
(In thousands)

                                                    Quarter   Quarter
                                                     Ended     Ended
                                                   10/29/06  10/30/05
                                                   --------- ---------
Revenues - Wholesale and Retail
--------------------------------------------------
Net sales                                          $500,235  $471,778
Royalty revenues                                      7,098     6,954
Advertising and other revenues                        1,639     1,480
                                                   --------- ---------
Total                                               508,972   480,212

Revenues - Calvin Klein Licensing
--------------------------------------------------
Royalty revenues                                     44,939    40,605
Advertising and other revenues                       14,350    12,364
                                                   --------- ---------
Total                                                59,289    52,969

Total Revenues
--------------------------------------------------
Net sales                                           500,235   471,778
Royalty revenues                                     52,037    47,559
Advertising and other revenues                       15,989    13,844
                                                   --------- ---------
Total                                              $568,261  $533,181
                                                   ========= =========


Operating earnings - Wholesale and Retail           $69,953   $59,988

Operating earnings - Calvin Klein Licensing          27,690    21,129

Corporate expenses                                   13,000     9,509
                                                   --------- ---------


Earnings before interest and taxes                  $84,643   $71,608
                                                   ========= =========
PHILLIPS-VAN HEUSEN CORPORATION
Business Data
(In thousands)

                              Nine Months Ended
                                  10/29/06
                    --------------------------------------
                      Results                              Nine Months
                       Under                    Non-GAAP      Ended
                       GAAP     Adjustments      Results    10/30/05
                    ----------- -----------    ----------- -----------
Revenues -
 Wholesale and
 Retail
-------------------
Net sales           $1,361,543                 $1,361,543  $1,292,451
Royalty revenues        19,823                     19,823      18,650
Advertising and
 other revenues          4,977                      4,977       3,886
                    -----------                ----------- -----------
Total                1,386,343                  1,386,343   1,314,987

Revenues - Calvin
 Klein Licensing
-------------------
Royalty revenues       110,561                    110,561      98,409
Advertising and
 other revenues         36,723                     36,723      35,363
                    -----------                ----------- -----------
Total                  147,284                    147,284     133,772

Total Revenues
-------------------
Net sales            1,361,543                  1,361,543   1,292,451
Royalty revenues       130,384                    130,384     117,059
Advertising and
 other revenues         41,700                     41,700      39,249
                    -----------                ----------- -----------
Total               $1,533,627                 $1,533,627  $1,448,759
                    ===========                =========== ===========


Operating earnings
 - Wholesale and
 Retail             $  164,980    $ 11,294 (1) $  176,274  $  138,817

Operating earnings
 - Calvin Klein
 Licensing             100,735     (32,043)(2)     68,692      54,131

Corporate expenses      47,568     (10,535)(3)     37,033      28,589
                    ----------- -----------    ----------- -----------


Earnings before
 interest and taxes $  218,147    $(10,214)    $  207,933  $  164,359
                    =========== ===========    =========== ===========

(1) Consists of costs associated with the May 2006 closing of the
    Company's apparel manufacturing facility in Ozark, Alabama.

(2) Consists of the one time gain associated with the sale by the
    Company on January 31, 2006 of minority interests in certain
    entities that operate various licensed Calvin Klein jeans and
    sportswear businesses in Europe and Asia.

(3) Consists of costs resulting from the departure in February 2006 of
    Mark Weber, the Company's former Chief Executive Officer.

PHILLIPS-VAN HEUSEN CORPORATION
Reconciliation of GAAP to non-GAAP 2006 Earnings Per Share Estimate

Set forth below is the Company's reconciliation of its 2006 full year
GAAP diluted earnings per share estimate to diluted earnings per share
excluding the following:  (a) the gain associated with the sale by the
Company on January 31, 2006 of minority interests in certain entities
that operate various licensed Calvin Klein jeans and sportswear
businesses in Europe and Asia; (b) costs resulting from the departure
of Mark Weber, the Company's former Chief Executive Officer; (c) costs
associated in February 2006 with the May 2006 closing of the Company's
apparel manufacturing facility in Ozark, Alabama; and (d) the May 2006
inducement payment and offering costs described in footnote (1) below.
The Company believes that investors often look at ongoing operations
as a measure of assessing performance and as a basis for comparing
past results against future results.  Therefore, the Company believes
presenting its results excluding items (a) through (d) listed above
for its 2006 full year earnings estimate provides useful information
to investors because this allows investors to make decisions based on
the ongoing operations of the enterprise.  The Company uses its
results excluding the items listed above to discuss its business with
investment institutions, the Company's Board of Directors and others.
Such results are also the basis for certain incentive compensation
calculations.

(In thousands, except per share data)

2006 Full Year
----------------------------------    GAAP                   Non-GAAP
                                     Earnings Adjustments     Earnings
                                    --------- -----------    ---------

----------------------------------------------------------------------

Net income                          $153,375                 $153,375

One time net gain associated with
 the sale of minority interests in
 certain entities                               $(20,155)     (20,155)

Departure costs associated with
 Mark Weber, the Company's former
 CEO                                               6,626        6,626

Restructuring costs associated with
 manufacturing facility closing                    7,104        7,104
                                    --------- -----------    ---------

Net income as adjusted               153,375      (6,425)     146,950

Less:
  Inducement payment and offering
   costs                              10,948     (10,948)(1)
  Preferred stock dividends            3,230      (3,230)(2)
                                    --------- -----------    ---------

Net income available to common
 stockholders for diluted earnings
 per share                          $139,197      $7,753     $146,950
                                    ========= ===========    =========

Shares outstanding:
  Weighted average common shares
   outstanding                        52,100                   52,100
  Impact of diluted stock options
   and warrant                         1,400                    1,400
  Impact of preferred stock                        3,241 (3)    3,241
                                    --------- -----------    ---------
Total shares outstanding for
 calculation                          53,500       3,241       56,741
                                    ========= ===========    =========

Diluted earnings per share             $2.60                    $2.59
                                    =========                =========

(1) Elimination of inducement payment and offering costs associated
    with the conversion of preferred shares and the sale of shares of
    common stock issued upon conversion.  The inducement payment and
    offering costs include (a) an inducement payment of $0.88 per
    share of common stock converted by the preferred stockholders, or
    an aggregate of $10.2 million, and (b) certain costs, totaling
    $0.7 million, incurred by the Company in connection with the
    secondary common stock offering.

(2) Elimination of dividends on preferred stock which would not have
    been included in the EPS computation under the if-converted method
    if the inducement payment and offering costs had not been
    incurred. Eliminating such costs requires an EPS recalculation
    when applying the if-converted method of calculating diluted
    earnings per share.

(3) Additional shares which would have been included in the EPS
    computation under the if-converted method if the inducement
    payment and offering costs had not been incurred.

PHILLIPS-VAN HEUSEN CORPORATION
Reconciliation of GAAP to non-GAAP 2005 Earnings Per Share

Set forth below is the Company's reconciliation of its 2005 full year
GAAP diluted earnings per share to: (i) diluted earnings per share
excluding the July 2005 inducement and offering costs and (ii) diluted
earnings per share excluding the July 2005 inducement and offering
costs and including the impact of expensing stock options.  The
Company believes that investors often look at ongoing operations as a
measure of assessing performance and as a basis for comparing past
results against future results.  Therefore, the Company believes that
presenting its results excluding the July 2005 inducement and offering
costs provides useful information to investors because this allows
investors to make decisions based on the ongoing operations of the
enterprise.  Such results were the basis for certain incentive
compensation calculations.  Further, the Company believes that
presenting its results excluding the July 2005 inducement payment and
offering costs and including the impact of expensing stock options
provides useful information to investors because this allows investors
to compare the Company's results for 2005 to its estimates for 2006
which include the impact of expensing stock options, as required by
SFAS 123R.  The Company uses its results excluding the July 2005
inducement and offering costs and including the impact of expensing
stock options to discuss its business with investment institutions,
the Company's Board of Directors and others.

(In thousands, except per share data)

2005 Full Year
-------------------------------    GAAP                   Non-GAAP
                                  Earnings Adjustments     Earnings
                                 --------- -----------    ---------

-------------------------------------------------------------------

Net income                       $111,688                 $111,688

Less:
  Preferred dividends on
   converted preferred stock        2,051    $ (2,051)(1)
  Inducement payment and
   offering costs                  14,205     (14,205)(2)
                                 --------- -----------    ---------

Net income available to common
 stockholders for diluted
 earnings per share               $95,432     $16,256     $111,688
                                 ========= ===========    =========

Shares outstanding:
  Weighted average common shares
   outstanding                     38,297                   38,297
  Impact of dilutive stock
   options and warrant              1,832                    1,832
  Impact of assumed convertible
   preferred stock conversion      11,566                   11,566
  Impact of converted preferred
   stock                                        3,347 (3)    3,347
                                 --------- -----------    ---------
Total shares outstanding for
 calculation                       51,695       3,347       55,042
                                 ========= ===========    =========

Diluted earnings per share          $1.85                    $2.03
                                 =========

Per share impact of expensing
 stock options                                               (0.15)(4)
                                                          ---------

Diluted earnings per share as
 adjusted                                                    $1.88
                                                          =========

(1) Elimination of dividends on preferred stock which would not have
    been included in the EPS computation under the if-converted method
    if the inducement payment and offering costs had not been
    incurred. Eliminating such costs requires an EPS recalculation
    when applying the if-converted method of calculating diluted
    earnings per share.

(2) Elimination of inducement payment and offering costs associated
    with the conversion of preferred shares and the sale of the shares
    of common stock issued upon conversion.  The inducement payment
    and offering costs include (a) an inducement payment of $1.75 per
    share of common stock converted by the preferred stockholders, or
    an aggregate of $12.9 million, and (b) certain costs, totaling
    $1.3 million, incurred by the Company in connection with the
    secondary common stock offering.

(3) Additional shares which would have been included in the EPS
    computation under the if-converted method if the inducement
    payment and offering costs had not been incurred.

(4) The adjustment to include the impact of expensing stock options
    for 2005 is for illustrative purposes only.  The Company did not
    expense stock options in fiscal 2005.  The Company implemented the
    provisions of SFAS 123R beginning in the first quarter of 2006.

    CONTACT: Phillips-Van Heusen Corporation
             Michael Shaffer, 212-381-3523
             Executive Vice President and Chief Financial Officer
             www.pvh.com

    SOURCE: Phillips-Van Heusen Corporation