Exhibit 23
Consent of Independent Registered Public Accounting Firm
We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No.333-25213) of Saks Incorporated of our report dated JuneĀ 27, 2007 relating to the financial statements of Saks Incorporated 401(k) Retirement Plan, which appears in this Form 11-K.
PricewaterhouseCoopers LLP
Birmingham, Alabama
JuneĀ 27, 2007