Cke Restaurants (CKR) Inactive 10-K2009 FY Annual report

Filed: 25 Mar 09, 12:00am

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Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors

CKE Restaurants, Inc.:

We consent to the incorporation by reference in the registration statements (No. 333-111284) on Form S-3, (No. 333-75880) on Form S-4, and (Nos. 333-126681, 333-104957, 333-83666, 333-76884, 333-41266, 333-83601, 333-12399, 2-86142-01, 33-31190-01, 33-53089-01, 33-56313, 33-55337, 333-144225 and 333-157699) on Form S-8 of CKE Restaurants, Inc., of our reports dated March 25, 2009, with respect to the consolidated balance sheets of CKE Restaurants, Inc. and subsidiaries as of January 31, 2009 and 2008, and the related consolidated statements of income, stockholders' equity, and cash flows for each of the years in the three-year period ended January 31, 2009, and the effectiveness of internal control over financial reporting as of January 31, 2009, which reports appear in the January 31, 2009, annual report on Form 10-K of CKE Restaurants, Inc.

Our report on the consolidated financial statements refers to a change in the Company’s method of accounting for uncertainties in income taxes in fiscal 2008 due to the adoption of a new accounting pronouncement.

/s/ KPMG LLP

Costa Mesa, California

March 25, 2009