For delivery mid-July, Taylor's got tapered pants with corset detailing, striped suiting with wide or boot-cut pants, cherry-print chiffon tunics and flowing dresses.

In stores mid-August will be biker-esque fur vests, pintucked dresses, flouncy skirts in a paisley print, short colarless jackets, and flannel suiting.

In short, the sort of clothes that has made Rebecca Taylor a current favorite among stylish girly-girls.

During the visit, it was also revealed that in just one day this month, Bloomingdale's raked in $20,000 worth of sales of Rebecca Taylor stuff.

It seems that Taylor is doing something right. Besides coming up with coveted designs, 32-year-old designer and her business partner Beth Bugdaycay also have a winning business strategy that have helped them stay on top in a time when many other young designers, especially in New York, are struggling.

Since starting five years ago, their business, Bugdaycay says, has been growing about 30 percent annually. And that growth has continued through the September tragedies and an economic downturn.

What's the company's strategy? They strive for growth, but also play it safe. "We have targeted one area of growth at a time, such as opening a show room or adding staff. Once we see enough sales growth to cover that capital investment, then we target the next goal. We are careful not to over invest or else it hurts our cash flow in the short run," Bugdaycay added.

Already, though, the company has many projects in the works. This fall Taylor will stage her first runway show in two seasons. And later this month the Rebecca Taylor website is slated to launch.

"We are very excited to allow people direct viewing of the newest lines - even before they are in store. It is primarily an advertising vehicle, but we will also focus on customer service, such as [locating the] closest stores in the area," Bugdaycay said. There won't be any e-commerce, though -- at least not for now -- so you'll still have to head to the usual spots to get Taylor's pieces.

In terms of boutique openings, it seems that Japanese girls have all the luck. Taylor already has three shops in Japan, two of which just opened last month. Four more are lined up for Japan this year, and 10 more for 2003.

The next destination is Hong Kong, where Rebecca and Beth hope to open a shop in 2003. When can New Yorkers add the Rebecca Taylor store to their little black books? The "New York free-stand shop is still in [the] planning stages. [We're] looking for an ideal location," Bugdaycay said. But she and Rebecca are hoping to open one by spring 2004.

Then there's also product-category expansion. A cosmetic line will launch first in Japan, and shoes and bags are about to come to the U.S. (they are already available in Japan and at Elenor's in the Hamptons).

All of that should keep the pair busy for quite a while, especially, Beth emphasizes, as they plan to "conquer them one at a time."

Rebecca Taylor clothing retails at Barneys, Bergdorf Goodman, Bloomingdale's, Henri Bendel, Intermix and Big Drop in New York City.

Rebecca Taylor shoes at Elenor's
132-7 Main Street
West Hampton, NY 11978
(631) 288-0707

Website: www.rebeccataylor.com