Is it permissible to make special purchases, such as buying new clothing or other significant items, during the period of the Omer, when we observe certain mourning practices? Rav Haim Palachi (Turkey, 1788-1869), in his work Mo'ed Le'kol Hai (6:12; listen to audio recording for precise citation), writes that it is proper to refrain from purchasing new garments or other significant items during the Omer period, as part of the observance of mourning. This was view of a number of other authorities, as well. It appears, however, that the Shulhan Aruch did not subscribe to this ruling. In his discussion of the mourning practices observed during the Omer, the Shulhan Aruch mentions only that one should refrain from haircutting, and that weddings should not be held during this period. He makes no mention at all of making purchases, as he does in the context of the customs of the three weeks between Shiba Asar Be'Tamuz and Tisha B'Ab. It would thus appear that the Shulhan Aruch permits purchasing new clothes and other articles during the Omer period, and this is indeed the ruling of Hacham Ben Sion Abba Shaul (Israel, 1923-1998). By the same token, it is permissible to recite the Beracha of "She'heheyanu" over a new garment and the like during the period of Sefirat Ha'omer, as the mourning observances of Sefira do not extend to new purchases. Summary: It is permissible to purchase new garments and other items, and to recite "She'heheyanu" over new garments, during the Omer period.