SANTA BARBARA, CA, October 1, 2004 - Big Dog Holdings, Inc. (NASDAQ: BDOG; www.bigdogs.com; www.thewalkingcompany.com), a developer and retailer of branded, lifestyle consumer products, today announced that it has appointed Singer Lewak Greenbaum and Goldstein LLP as its independent public accountants. Said Chief Financial Officer, Roberta Morris "Our decision to retain Singer Lewak was driven by a desire to control costs and find a skilled and experienced auditing firm who could best meet the needs of a company of our size. We did a thorough interview of candidates and were impressed by the Singer Lewak team. We look forward to a long relationship."

Singer Lewak Greenbaum and Goldstein LLP was founded in 1959 and currently has 19 partners located in offices in Los Angeles, Orange County and the Inland Empire, California. SLGG professionals serve an array of clients ranging from family-owned businesses to public companies of all sizes.

Big Dog Holdings, Inc. consists of Big Dogs and The Walking Company. Big Dogs develops, markets and retails a branded, lifestyle collection of unique, high-quality, popular-priced consumer products, including activewear, casual sportswear, accessories and gifts. The BIG DOGS® brand image is one of quality, value and fun. The BIG DOGS® brand is designed to appeal to people of all ages and demographics, particularly baby boomers and their kids, big and tall customers, and pet owners. In addition to its 188 retail stores, Big Dogs markets its products through its catalog, internet and corporate sales accounts. The Walking Company is a leading independent specialty retailer of high quality, technically designed comfort shoes and accessories that features premium brands such as ECCO, Mephisto, Dansko, Birkenstock and Merrell among many others. These products have particular appeal to one of the largest and most rapidly growing demographics in the nation. The Walking Company operates 74 stores in premium malls across the nation.

Safe Harbor Statement Under the Private Securities Litigation Reform Act of 1995

With the exception of historical information, the matters discussed in this press release are forward looking statements that involve a number of risks and uncertainties. The actual future results of the Company could differ significantly from those statements. Further information on the Company's risk factors is contained in the Company's quarterly and annual reports as filed with the Securities and Exchange Commission.


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Big Dog Holdings, Inc.
121 Gray Avenue
Santa Barbara, California 93101


Contact
Laura Russell
Investor Information
(805) 963-8727, ext. 1360