INDEPENDENT AUDITORS' CONSENT The Board of Directors J. Baker, Inc. We consent to the incorporation by reference in Registration Statements of J. Baker, Inc. on Form S-8 No. 33-10385, No. 33-20302, No. 33-39425, No. 33-59786, No. 33-59788, No. 33-59790 and No. 33-60605, and on Form S-3 No. 33-51645, No. 333-2797, No. 333-35923 and No. 333-85563 of our report dated March 15, 2000 appearing in the Annual Report on Form 10-K of J. Baker, Inc. for the year ended January 29, 2000. /s/ KPMG LLP --------------------------- KPMG LLP Boston, Massachusetts April 19, 2000