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 February 25, 1999 included in R&B,  Inc.'s 10-K for the year ended
December 26, 1998, into the Company's  previously filed Registration  Statements
on Form S-1 (File Nos. 33-52946 and 33-56492).

Philadelphia, PA
     March 25, 1999







                                           Exhibit Page 2