Kirkland's (KIRK) 10-K 2011 FY Annual report

EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following Registration Statements and related prospectuses:

(1)	Registration Statement (Form S-3 No.333-152165) pertaining to a registration to sell 2,641,032 shares of common stock by certain selling shareholders;
(2)	Registration Statement (Form S-3 No. 333-111245) pertaining to a registration to sell 4,517,604 shares of common stock by certain selling shareholders;
(3)	Registration Statement (Form S-8 No. 333-100157) pertaining to the 1996 Executive and Non-Qualified Stock Option Plan, the 2002 Equity Incentive Plan, the Employee Stock Purchase Plan, and certain outstanding stock options; and
(4)	Registration Statement (Form S-8 No. 333-128120) pertaining to the Executive Nonqualified Excess Plan

of our reports dated April 14, 2011, with respect to the consolidated financial statements of Kirkland’s, Inc. and with respect to the effectiveness of internal control over financial reporting of Kirkland’s, Inc., included in this Annual Report (Form 10-K) of Kirkland’s, Inc. for the year ended January 29, 2011.

/s/ Ernst & Young LLP

Memphis, Tennessee
April 14, 2011

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