INDEPENDENT AUDITOR'S CONSENT


We consent to the incorporation by reference in Registration
Statement Number 33-42500 on Form S-8, in Registration Number
33-42553 on Form S-8, in Registration Statement Number 33-42499 on
Form S-8, and in Registration Statement Number 33-64355 on Form
S-3, of our reports (which express an unqualified opinion and
include an explanatory paragraph relating to a change in accounting
for the impairment of long-lived assets and for long-lived assets
to be disposed of) dated February 25, 1997, appearing in and
incorporated by reference in this Annual Report on Form 10-K of
Dillard Department Stores, Inc. and subsidiaries for the year ended
February 1, 1997.



DELOITTE & TOUCHE LLP

New York, New York
April 25, 1997