WASHINGTON, D.C. 20549


                                    FORM 8-K

                                 CURRENT REPORT

                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934

                                 Date of Report:

                                December 22, 1999

                                  DESIGNS, INC.
             (Exact Name of registrant as specified in its charter)

     Delaware                       0-15898                   04-2623104
(State or other jurisdiction      (Commission                (IRS Employer
    of incorporation)              File Number)            Identification No.)

                 66 B Street, Needham, Massachusetts           02494
               (Address of principal executive offices)      (Zip Code)

                                 (781) 444-7222
              (Registrant's telephone number, including area code)

Item 4.  Changes in Registrant's Certifying Accountant

         On December 21, 1999 Designs, Inc. (the "Company") dismissed its
principal independent accountants Arthur Andersen LLP ("Arthur Andersen"). On
December 21, 1999, the Company engaged Deloitte & Touche LLP as its new
principal independent accountants. The Company's Board of Directors and its
Audit Committee unanimously approved the change of principal independent

         On June 26, 1998 the Company filed with the Commission a Current Report
on Form 8-K reporting that the Company had dismissed Coopers & Lybrand L.L.P as
its principal independent accountants and had retained Arthur Andersen as its
principal independent accountants.

Since Arthur Andersen was retained on June 26, 1998 and thereafter through December 21, 1999 there were no disagreements between the Company and Arthur Andersen on matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of Arthur Andersen, would have caused Arthur Andersen to make reference to the subject matter thereof in its reports. Since Arthur Andersen was retained on June 26, 1998 and thereafter through December 21, 1999 there was no occurrence of the kinds of events described in Item 304(a)(1)(v) of Regulation S-K promulgated by the Commission. In addition, none of the reports issued by Arthur Andersen concerning the Company's financial statements since it was retained on June 26, 1998 and thereafter through December 21, 1999 contain any adverse opinion or disclaimer of opinion. Such reports were not qualified or modified as to uncertainty, audit scope, or accounting principles. Item 7. Financial Statements, ProForma Financial Information and Exhibits Exhibit 16.1 Letter from Arthur Andersen LLP, dated December 22, 1999, regarding its concurrence with the Company's disclosure in this Report.

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 hereunto duly authorized. DESIGNS, INC. Date: December 22, 1999 By: /s/ John J. Schultz --------------------------------- John J. Schultz Its: President and Chief Executive Officer


December 22, 1999                                        ______________________
                                                         Arthur Andersen LLP

Office of the Chief Accountant                           225 Franklin Street
Securities and Exchange Commission                       Boston, MA 02110-2812
450 Fifth Street, NW                                     617 330 4000
Washington, DC  20549

Dear Sir/Madam:

We have read the third paragraph of Item 4 included in the Form 8-K dated
December 22, 1999 of Designs, Inc. to be filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP

Arthur Andersen LLP

Copy to
Kenneth R. Rogers, Jr., Senior Vice President, Designs, Inc.