Exhibit 24






                             CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

To R&B, Inc.:

As independent public accountants, we hereby consent to the incorporation of our
reports  dated  March 22, 2000  included in R&B,  Inc.'s 10-K for the year ended
December 25, 1999, into the Company's  previously filed Registration  Statements
on Form S-1 (File Nos. 33-52946 and 33-56492).

Philadelphia, PA
     March 24, 2000




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