Proprietary 1Joe’s Jeans Inc. (JOEZ)

January 17, 2008

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SAFE HARBOR STATEMENT

Certain statements made in this presentation by Joe’s Jeans Inc. and its affiliates, including Joe’s Jeans Subsidiary Inc. (collectively, the “Company”) are “forward looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. All forward-looking statements are based upon information available to the Company as of the date of this presentation and the Company undertakes no obligation to update these statements after the date of this presentation. Readers are cautioned not to place undue reliance on forward-looking statements. Any forward-looking statement inherently involves risks and uncertainties that could cause actual results to differ materially from the forward-looking statements. Factors that would cause or contribute to such differences include, but are not limited to: continued acceptance of the Company's products in the marketplace; future acceptance in the marketplace of new product offerings by the Company; the ability to generate positive cash flow from operations; and the ability to achieve gross margin targets and profitability. Additional information concerning factors that could cause actual results to differ materially from those in the “forward looking statements” is contained in the Company's periodic report filings with the Securities and Exchange Commission Copies of these reports may be obtained by contacting the Company or the SEC.

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Corporate: Joe’s Jeans Inc.

Business: Solely Joe’s Jeans – Launched 2001Premium Denim & Lifestyle Collection

Headquarters: Los Angeles, California

Symbol: JOEZ (Nasdaq)

2006 Sales: $46 Million

2007E Sales: $60 Million

Share Price: $0.99 as of 1/15/08

Market Cap: $59.1M as of 1/15/08

INVESTOR QUICK FACTS

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Acquired Joe’s® Brand from Namesake Owner Joe Dahan

Announced First Category License ~ Handbags & Belts

Dissolved Foreign Distribution Partnership and Opened Paris-based European Operation

Announced New Distribution Deal in Japan

Strengthened Balance Sheet through Equity Raises

Returned to Profitability in Second and Third Quarters

Continue to Develop Base of Loyal Customers

2007 ACHIEVEMENTS

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The WWD ListAll Caught up in Blue

The Top 12 Denim Brands Ranked By Customer Loyalty

Levi’sJoe’s JeansTrue Religion

WranglerTommy Hilfiger

DieselGuess

Rock & RepublicSeven for All Mankind

GapEvisuLucky

123456789

101112

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LOOK WHO IS WEARING

US…

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A Full Lifestyle Brand

Full CollectionWomen’sMen’sKid’s

AccessoriesBelts & Handbags

Continue to Grow Department Store Business

Further Penetrate Specialty Stores in Middle America & Other Less Distributed Areas

Expand Men’s Distribution

Re-energize International Business

Launch Retail Expansion

OUR VISION

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PRODUCT

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WOMEN’S

DENIM

8 Core Fits - Base Price Point $158Most Popular

Honey – Voluptuous PhysiqueProvocateur – Shorter Inseam, Petite FitMuse – Higher Waist, Sophisticated Fit

ROCKER TWIGGYSTARLET

HONEY PROVOCATEURLOVER

SOCIALITE

MUSETrend Driven Fits Seasonal - Price Point $158 - $275

Cigarette – Straight LegChelsea – Super SkinnyGatsby – Wide Leg MuseStardust – Super Flare Rocker

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WOMEN’S

COLLECTION

Offering Full-Breadth of ProductJackets ~ $189 to $750 Sweaters ~ $180 to $298 Knit & Woven Tops ~ $72 to $189

License Non-Core Categories

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MEN’S

Introduced Spring 2006

Launched as a Full CollectionJackets ~ $189 to $750 Sweaters ~ $129 to $289 Knits & Woven Tops ~ $54 to $178

Strong Denim Base with 4 Basic Fits$158 to $189

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FINANCIAL HIGHLIGHTS

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NET SALES (YEAR over YEAR)

2004 2005 2006 2007E20032002

$9

2001$0$5

$10$15$20$25$30$35$40$45

$55$50

$60

$11

$18

$33

$45

$60E

350%22%

64%

83%

36%

33%

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GROSS MARGINS

(YEAR over YEAR)

32%

37%

42%

2005 2006 2007E

Steady Improvement in Gross Margins Since 2005

Production Shift Outside of U.S. ~ Key Factor of Increase in Gross Margins

Continue to Improve in 2008

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BALANCE SHEET

HIGHLIGHTS

Raised $5.6 Million in Fiscal 2007

No Long-Term Debt

Increased Credit Lines with CIT

Plan to Fund Growth with Existing Bank Lines

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WHOLESALE

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Int.19%

U.S.81%

Int.8%

U.S.92%

WHOLESALE MIX

2005 2006 2007E

Int.4%

U.S.96%

Business Today is Predominately U.S. Wholesale.

U.S. vs. INTERNATIONAL

Upside ~ Opportunity in International Market to Expand the Joe’s® Brand

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WOMEN’S WHOLESALE

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SP67%

Dept33%

SP64%

Dept36%

U.S. WHOLESALE

WOMEN’S

MIX 2005 2006 2007E

SP59%

Dept41%

*Gross Percentage

Department Store v. Specialty Store Mix

Specialty Stores are Core Base

Department Stores ~Fastest Growing Segment

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U.S. WHOLESALE

WOMEN’S SALES

Mill

ions

Core of Joe’s Business

Continued Growth in 2008

47%

35%

NET SALES

Note: Percentages represent year-over-year growth

$27.0

$39.6

$53.6

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0

$60.0

2005 2006 2007E

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Specialty Stores:Fred SegalLisa Kline American RagM. FredricBlue BeeE Street Denim AnthropologieAtrium ScoopBarney’s New YorkBendel’sBergdorf Goodman

Fred Segal

Lisa Kline

American Rag

M. Fredric

Blue Bee

E Street Denim

Bergdorf’s Barney’s

Bendel’s Atrium

Lord & Taylor

Scoop

Anthropologie

Department Stores:Neiman MarcusNordstromSak’s Fifth AvenueBloomingdale’sMacy’s

WestNorth WestSouthNorthFlorida

Von MauerBelkLord & Taylor

Nordstrom

Von Mauer

Neiman Marcus

Sak’s Fifth Avenue

Bloomingdale’s

Macy’s

U.S. WHOLESALE

WOMEN’S

DISTRIBUTION

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U.S. WHOLESALE

WOMEN’S DEPARTMENT

STORES

DOOR GROWTH*

*Based on Average Doors per Year

Opened Neiman Marcus in 2007~ Rolled to All 38 Doors in Fall

Organic Growth with Existing Partners

311

249212

050

100150200250300350

2005 2006 2007E

17%

25%

Note: Percentages represent year-over-year growth

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U.S. WHOLESALE

WOMEN’S DEPARTMENT

STORES

SALES PER DOOR

*Based on Average Doors per Year

Attributable to Rollout of Core Basic Program

Increasing Inventories Based on Our Strong Retail Performance

$42.0

$57.0

$71.0

$0.0$10.0$20.0$30.0$40.0$50.0$60.0$70.0$80.0

2005 2006 2007E

Thou

sand

s 36%

23%

Note: Percentages represent year-over-year growth

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NORDSTROM – SAVVY DEPT #2

VON MAUR #2

MACY’S #3

BLOOMINGDALE’S #4

SAKS #5

RANKINGS

KEY DEPARTMENT STORE ACCOUNTS

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U.S. WHOLESALE

WOMEN’S SPECIALTY

STORES

ACCOUNT GROWTH

Maintaining Solid Specialty Store Base

Strategic Focus on Mid-America for 2008

*Based on Average Doors per Year

Acc

ount

s

Note: Percentages represent year-over-year growth

1,0191,0751,040

0

250

500

750

1000

1250

2005 2006 2007E

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U.S. WHOLESALE

WOMEN’S SPECIALTY

STORES

AVERAGE SALES PER ACCOUNT

Growth Primarily Driven by Anthropologie

Increased Penetration w/ High-Profile Accounts

$17.0

$24.0

$31.0

$0.0

$5.0

$10.0

$15.0

$20.0

$25.0

$30.0

$35.0

2005 2006 2007E

Thou

sand

s

36%

32%

Note: Percentages represent year-over-year growth

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MEN’S WHOLESALE

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U.S. WHOLESALE

MEN'S

Launched in Spring 2006

Expected to be Growth Driver in 2008

Sales Mix ~ 55% Department vs. 45% Specialty

(US$ in millions)2006 2007E % Growth

Net Sales $2.2 $4.0 81.8%

Doors - Dept. (Year-end) 59 130 120.3%

Average Sales per Door - Dept. $13.0 $17.0 30.8%

# Accounts - SR 190 211 11.1%

Average Sales per Account - SR $8.0 $8.0 0.0%

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Specialty Stores:Fred SegalLisa Kline Men’sAmerican RagM. FredricE Street Denim Atrium ScoopNational Jeans CompanyBergdorf Goodman

Fred Segal

Lisa Kline Men’s

American Rag

M. Fredric

E Street Denim Lord & Taylor

Scoop

Department Stores:NordstromSak’s Fifth AvenueMacy’s

NorthWest

Bloomingdale’sBelk’sLord & Taylor

Nordstrom Sak’s Fifth Avenue

Bloomingdale’s

U.S. WHOLESALE

MEN’S

DISTRIBUTION

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KID’S WHOLESALE

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U.S. WHOLESALE

KID’S

Introduced Spring 2006

Estimated Sales for 2007 of $1 Million95% Denim Bottoms5% Non-Denim

Brought License Back In-House with Acquisition of the Brand

Specialty 80%

Department 20%

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Specialty Stores:Fred SegalLisa Kline Kid’sKitson Kid’sM. FredricScoop

KID’S

U.S. DISTRIBUTION

Fred Segal

Lisa Kline Kid’s

Kitson Kid’s

M. Fredric

Scoop

Department Stores:Macy’sBloomingdalesNeiman MarcusNordstrom

Neiman Marcus

Bloomingdale’sMacy’s

Nordstrom

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INTERNATIONAL

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INTERNATIONAL

SALES

NET SALES

Declining Since 2005

Terminated Master Distribution Agreement in February 2007

Re-aligned in 2007 for Growth in Back Half of 2008

$6.2

$3.4

$2.4

$0.0

$1.0

$2.0

$3.0

$4.0

$5.0

$6.0

$7.0

2005 2006 2007E

Mill

ions

(45%)

(29%)

Note: Percentages represent year-over-year growth

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INTERNATIONAL

DISTRIBUTION MIX

Europe

Japan

Canada U.K.

E40%

J49%

C/B11%

E28%

C12%

B10%

J50%

2005

J38%

E20%

C34%

B8%

2006 2007(6mo)

SALES MIX BY KEY REGIONS

LEGEND

E = Europe

J = Japan

C = Canada

B = Balance

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Canada: Continued Steadfast Growth Moving into 2008

Japan:

Signed New Distribution Deal with Itochu in June 2007

Switching Sub-Distributor starting Spring 2008

Europe:Operation now In-House

Distribution Directly out of Belgium

Taking Advantage of Duty Free betweenMexico and Europe

Taking Advantage of Strong Euro & Reducing Price Points to Drive Volume

Recently Signed Agents & Distributors in All Major Territories

INTERNATIONAL

BUSINESS

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RETAIL

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Hired New Vice President of Retail ~ Veteran of Lucky Brand Jeans® Retail Rollout

Recently Hired Merchandiser, Planner & Buyer

Two Outlet Stores Planned for 2008:

Woodbury Common Premium Outlets – Central Valley, New York: 50 miles North of New York City.

Orlando Premium Outlets –Orlando, Florida: 2 miles from Walt Disney World.

Evaluating Location Options for Up to 2 Regular Priced Stores in 2008

RETAIL

STRATEGY