EXHIBIT 23.2


                        CONSENT OF KPMG PEAT MARWICK LLP






                       CONSENT OF INDEPENDENT ACCOUNTANTS





         The Board of Directors
         J. Baker, Inc.


         We consent  to the  incorporation  by  reference  in this  Registration
         Statement  on Form S-8  relating  to the J. Baker,  Inc.  Non-Qualified
         Stock Option  Grants,  the Amended and Restated 1992  Directors'  Stock
         Option Plan and the Amended and Restated 1994 Equity  Incentive Plan of
         our report dated March 23, 1998  relating to the  consolidated  balance
         sheets of J. Baker,  Inc. and  subsidiaries  as of January 31, 1998 and
         February 1, 1997 and the related  consolidated  statements of earnings,
         changes in stockholders' equity and cash flows for each of the years in
         the  three-year  period ended January 31, 1998 which report is included
         in the Company's  Annual Report of Form 10-K pursuant to the Securities
         Exchange Act of 1934 for the year ended January 31, 1998.



                                      /s/ KPMG Peat Marwick LLP
                                      KPMG PEAT MARWICK LLP


         Boston, Massachusetts

         July 24, 1998